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BARRETT v. COMMISSIONER OF INTERNAL REVENUE

No. 4487.

185 F.2d 150 (1950)

BARRETT v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals First Circuit.

November 13, 1950.

Attorney(s) appearing for the Case

Andrew P. Quinn, Providence, R. I. (Richard F. Canning and A. Peter Quinn, Jr., Providence, R. I., on brief), for petitioner.

Summer M. Redstone, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst. to Atty. Gen., on brief), for respondent.

Before MAGRUDER, Chief Judge, WOODBURY, Circuit Judge, and SWEENEY, District Judge.

WOODBURY, Circuit Judge.

This petition for review of a decision of the Tax Court of the United States presents the subtle question of the recognizability of a husband and wife as business partners for the purposes of federal income taxation. The Commissioner recognized the petitioner's wife as his business partner for income tax purposes from 1936 to 1941, inclusive. But computing the petitioner's income for the two taxable years 1942 and 1943 in accordance with the...

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