SOVIK v. SHAUGHNESSY

Nos. 16, 17, Dockets 22037, 22038.

191 F.2d 895 (1951)

SOVIK et al. v. SHAUGHNESSY. SMITH v. SHAUGHNESSY.

United States Court of Appeals Second Circuit.

Decided October 23, 1951.


Attorney(s) appearing for the Case

Smith & Sovik and Martin F. Kendrick, Syracuse, N. Y., for appellants.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Frederic G. Rita, Sp. Assts. to Atty. Gen., and Edmund Port, U. S. Atty., Syracuse, N. Y., for Frank J. Shaughnessy, Collector of Internal Revenue, appellee.

Before AUGUSTUS N. HAND, CHASE and WOODBURY, Circuit Judges.


PER CURIAM.

These cases were reargued in the District Court to afford the plaintiffs the opportunity to raise the question as to the applicability of Section 107(a) of the Revenue Code. As a result of the reargument the original decision was adhered to and the complaints were dismissed.

The taxpayers were each special partners in a law firm which represented the executors of the Estate of Daniel M. Edwards, deceased, from May 27, 1929, to June 13, 1932. As...

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