ARNOLD v. GREEN

No. 13144.

186 F.2d 18 (1951)

ARNOLD, Acting Collector of Internal Revenue, v. GREEN et al.

United States Court of Appeals Fifth Circuit.

January 10, 1951.


Attorney(s) appearing for the Case

Edward J. P. Zimmerman, Ellis N. Slack, Robert N. Anderson, Sp. Assts. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Frank B. Potter, U. S. Atty., Fort Worth, Tex., O. Morris Harrell, Asst. U. S. Atty., Dallas, Tex., for appellant.

Wentworth T. Durant, William S. Campbell, Dallas, Tex., for appellee.

Before HUTCHESON, Chief Judge, and HOLMES and RUSSELL, Circuit Judges.


PER CURIAM.

This is an appeal from a judgment in a family partnership case tried to the court without a jury. Entered after a full hearing and upon findings that the partner taxpayer and his daughters had intended in good faith to form, and had in fact formed, a valid partnership, the collector is here insisting that the findings are wholly erroneous and the judgment may not stand.

We cannot agree. The partnership, though made with minors, was valid under...

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