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SLIFKA v. COMMISSIONER OF INTERNAL REVENUE

Nos. 164, 165, Dockets 21513, 21514.

182 F.2d 345 (1950)

SLIFKA v. COMMISSIONER OF INTERNAL REVENUE (two cases).

United States Court of Appeals Second Circuit.

Decided May 22, 1950.

Attorney(s) appearing for the Case

Herman Goldman, New York City, Elias Rosenzweig, New York City, Herman M. Brauner, New York City, of counsel, for petitioner.

Charles Oliphant, Theron L. Caudle, Washington, D. C., Harry Baum, Washington, D. C., Ellis N. Slack, Lee A. Jackson, Special Assistants to Attorney General, for respondent.

Before L. HAND, Chief Judge, and CHASE and CLARK, Circuit Judges.

PER CURIAM.

The only question upon these appeals is whether the partnerships formed by the taxpayers in 1943 were within the statutory definition of that word.1 The Supreme Court has recently three times dealt with similar situations,2 and from these decisions we understand that they present instances of the more general test laid down in Gregory v. Helvering:

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