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EISENBERG v. COMMISSIONER OF INTERNAL REVENUE,

Nos. 9900, 9899.

174 F.2d 827 (1949)

Morris EISENBERG, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Herman SCHAEFFER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided May 9, 1949.

Rehearing Denied August 16, 1949.

Attorney(s) appearing for the Case

Norman S. Altman, Washington, D. C. (Harry Shapiro, Hirsh W. Stalberg, David V. Shapiro, and Shapiro, Conner, Rosenfeld & Stalberg, Philadelphia, Pa., on the brief), for petitioner.

Sumner N. Redstone, Washington, D. C. (Theron Lamar Caudle, Assistant Attorney General, and Ellis N. Slack, Washington, D. C., on the brief), for respondent.

Before MARIS, GOODRICH, and McLAUGHLIN, Circuit Judges.

PER CURIAM.

The question raised by these petitions is whether the partnership interests held by the trusts created by the petitioners for their children are entitled to tax recognition under the doctrine of Commissioner of Internal Revenue v. Tower, 1946, 327 U.S. 280, 66 S.Ct. 532, 90 L.Ed. 670, 164 A.L.R. 1135, and Lusthaus v. Commissioner, 1946, 327 U.S. 293, 66 S.Ct. 539, 90 L.Ed. 679. Upon the findings...

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