MORRISON v. COMMISSIONER OF INTERNAL REVENUE

No. 13, Docket 21290.

177 F.2d 351 (1949)

MORRISON v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided October 26, 1949.


Attorney(s) appearing for the Case

Charles D. Hamel, C. F. Rothenburg and F. C. Niswander, Washington, D. C., attorneys for petitioner Joseph J. Morrison. Theodore Charlebois, Watertown, N. Y., counsel.

Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack and Harry Baum, Special Assistants to the Attorney General, for Respondent, Commissioner of Internal Revenue.

Before AUGUSTUS N. HAND, CHASE and FRANK, Circuit Judges.


PER CURIAM.

The question before this court is whether the Tax Court erred in holding that the income for the calendar years 1942-1943 from the partnership known as Morrison's Furniture Store is taxable (with certain adjustments) in its entirety to Joseph J. Morrison, the petitioner, or whether it is taxable equally to the petitioner, his wife and two minor sons, who are all claimed to have been members of the partnership during the tax periods.

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