WENIG v. COMMISSIONER OF INTERNAL REVENUE

No. 9818.

177 F.2d 62 (1949)

WENIG v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals District of Columbia Circuit.

Decided July 18, 1949.


Attorney(s) appearing for the Case

Mr. Bernard J. Long, Washington, D. C. with whom Mr. Raymond J. Bowen, Washington, D. C. was on the brief, for petitioner.

Mr. Fred E. Youngman, Special Assistant to the Attorney General, with whom Mr. George A. Stinson, Special Assistant to the Attorney General, was on the brief, for respondent. Mr. Sewall Key, Special Assistant to the Attorney General, Mr. Charles Oliphant, Chief Counsel, Bureau of Internal Revenue, and Mr. John M. Morawski, Special Attorney, Bureau of Internal Revenue, Washington, D. C., also entered appearances for the respondent.

Before CLARK, PRETTYMAN and PROCTOR, Circuit Judges.


PRETTYMAN, Circuit Judge.

This is a petition for review of a decision of the Tax Court of the United States. It is an income tax case and involves the familiar question of a family partnership. The D & W Metal Products Company filed a return for the fiscal year ended January 31, 1942, as a partnership composed of the petitioner and his wife. The Commissioner proposed to tax the entire income of the Company to the petitioner. The latter appealed to the Tax Court...

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