JOSEPH C. HUTCHESON, Jr., Chief Judge.
Brought by appellants for a refund of income taxes, the question presented below, on the answer to which the judgment turned, was whether losses incurred in connection with the operation of a ranch were attributable to Phillips' wife and daughter, as a partnership, or to Phillips.
The district judge held that the partnership of wife and daughter was valid for federal income tax purposes, and that the losses were properly...
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