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MORANO v. COMMISSIONER OF INTERNAL REVENUE

No. 9844.

175 F.2d 555 (1949)

Mario MORANO, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided June 15, 1949.

Rehearing Denied August 16, 1949.

Attorney(s) appearing for the Case

Ralph G. Mesce, Newark, N. J. (Thomas Cantillo, Newark, N. J., Carl Abruzzese, Newark, N. J., on the brief), for petitioner.

Harry Marselli, Washington, D. C. (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Special Assistant to Attorney General, on the brief), for respondent.

Before MARIS, GOODRICH and KALODNER, Circuit Judges.

PER CURIAM.

The sole question involved in this case was whether a partnership which may be recognized for tax purposes under the rule laid down in Commissioner v. Tower, 1946, 327 U.S. 280, 66 S.Ct. 532, 90 L.Ed. 670, 164 A.L.R. 1135, Lusthaus v. Commissioner, 1946, 327 U.S. 293, 66 S.Ct. 539, 90 L.Ed. 679, and Commissioner v. Sunnen, 1948, 333 U.S. 591, 68 S.Ct. 715, 92...

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