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JONES v. TRAPP

No. 4097.

186 F.2d 951 (1950)

JONES v. TRAPP.

United States Court of Appeals Tenth Circuit.

December 30, 1950.

Attorney(s) appearing for the Case

Helen Goodner, Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen. and Ellis N. Slack, A. F. Prescott and George D. Webster, Special Assts., on the brief), for appellant.

Charles H. Garnett and Ram Morrison, Oklahoma City, Okl. (John B. Dudley, Oklahoma City, Okl., on the brief), for appellee.

Before PHILLIPS, Chief Judge, and BRATTON and MURRAH, Circuit Judges.

MURRAH, Circuit Judge.

The first question on this appeal is whether appellee, M. E. Trapp, and his wife, Lou Strang Trapp, were business partners for income tax purposes in the taxable year 1941. The Commissioner determined that they were not and assessed a deficiency against Trapp, based upon adjusted income reported by them as partners. Trapp paid the tax and brought this timely suit against the Collector to recover the same, re-asserting the partnership. The Collector...

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