FUNAI v. COMMISSIONER OF INTERNAL REVENUE

No. 6076.

181 F.2d 890 (1950)

FUNAI v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fourth Circuit.

Decided May 19, 1950.


Attorney(s) appearing for the Case

Robert J. Heberle, Richmond, Va., for petitioner.

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

Before SOPER and DOBIE, Circuit Judges, and HAYES, District Judge.


DOBIE, Circuit Judge.

This is an appeal from a decision of the Tax Court of the United States sustaining a deficiency assessment levied by the Commissioner of Internal Revenue against H. V. Funai. Deficiencies were assessed as follows:

  Year        Amount

  1943        $2,675.51
  1944         2,695.56
  1945           216.30

The Commissioner determined that income reported on partnership returns by H. V. Funai for the taxable years involved...

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