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SAMUELS' ESTATE v. COMMISSIONER OF INT. REV.

Nos. 255, 256, No. 257, Dockets 21868, 21869, 21870.

189 F.2d 857 (1951)

SAMUELS' ESTATE v. COMMISSIONER OF INTERNAL REVENUE. SAMUELS v. COMMISSIONER OF INTERNAL REVENUE (two cases).

United States Court of Appeals, Second Circuit.

Decided May 31, 1951.

Attorney(s) appearing for the Case

Frederick E. Weinberg, New York City, for petitioners.

Charles Oliphant, Washington, D. C., Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and S. Dee Hanson, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue.

Before SWAN, AUGUSTUS N. HAND and CLARK, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

A partnership consisting of Michael Samuels (now deceased and represented by his estate) and his sons Sam Samuels and Isidore Samuels, in the taxable year 1944 was engaged in the manufacture of ladies' lingerie during the period January 1 to June 30, 1944 under the name of Empress Undergarment Company, and from July 1 to December 31, 1944 under the name of Sa-Bro Mills. The partners had equal interests in the business and filed a return...

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