JONES v. BAKER

No. 4182.

189 F.2d 842 (1951)

JONES v. BAKER.

United States Court of Appeals Tenth Circuit.

May 21, 1951.


Attorney(s) appearing for the Case

Irving I. Axelrad, Washington, D. C. (Theron Lamar Caudle, Ellis N. Slack, Helen Goodner, Carolyn R. Just, all of Washington, D. C., and Robert E. Shelton, Oklahoma City, Okl., on the brief), for appellant.

Roy C. Lytle, Oklahoma City, Okl. (D. I. Johnston, Oklahoma City, Okl., on the brief), for appellee.

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


MURRAH, Circuit Judge.

The question presented here is whether the taxpayer, Schaaf Baker, and his wife were business partners for income tax purposes during the taxable years 1943 and 1944. When the Commissioner of Internal Revenue denied the partnership, the additional tax was paid, and this suit was brought in the United States District Court for the Western District of Oklahoma to recover the same. The trial court held that they were partners for the years in question...

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