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RITTER v. COMMISSIONER OF INTERNAL REVENUE

No. 5847.

174 F.2d 377 (1949)

RITTER v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fourth Circuit.

Decided May 11, 1949.

Attorney(s) appearing for the Case

C. F. Rothenburg, Washington, D. C. (Charles D. Hamel, F. C. Niswander, and Hamel, Park & Saunders, Washington, D. C., on brief), for petitioner.

Irving I. Axelrad, Special Assistant to the Attorney General (Theron Lamar Caudle, Assistant Attorney General, and Ellis N. Slack, Special Assistant to the Attorney General, on brief), for respondent.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.

DOBIE, Circuit Judge.

Here is another appeal involving the familiar pattern of a family partnership. The Tax Court of the United States held Edward Ritter, the petitioner-taxpayer, also the donor-father, liable for income taxes for the year 1943 upon the income from the share of a partnership given by Edward Ritter to Harold Ritter, the donee and son of petitioner. The basis of this holding by the Tax Court was that the transfer of the partnership interest by the...

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