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PARKER v. WESTOVER

No. 12520.

186 F.2d 49 (1950)

PARKER et al. v. WESTOVER.

United States Court of Appeals Ninth Circuit.

December 18, 1950.

Attorney(s) appearing for the Case

Melvin D. Wilson, Los Angeles, Cal., for appellant.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott and James P. Garland, Sp. Assts. to the Atty. Gen., and Ernest A. Tolin, U. S. Atty., E. H. Mitchell, Asst. U. S. Atty., and Eugene Harpole, Sp. Asst., Bureau of Internal Revenue, Los Angeles, Cal., for appellee.

Before STEPHENS, HEALY, and BONE, Circuit Judges.

PER CURIAM.

This was a suit by appellants, who are husband and wife, to recover deficiencies in income taxes assessed against them by the Collector. The case involves a family partnership, consisting of appellants and their four children aged respectively 14, 11, 7, and 3. Completed gifts of an eighth interest in the partnership had been made to each of the children by the parents, and in the returns for the taxable year involved such fraction of the partnership income...

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