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GIFFEN v. COMMISSIONER OF INTERNAL REVENUE

Nos. 12695, 12696.

190 F.2d 188 (1951)

GIFFEN v. COMMISSIONER OF INTERNAL REVENUE. (Two Cases).

United States Court of Appeals Ninth Circuit.

As Amended on Denial of Rehearing August 23, 1951.

Attorney(s) appearing for the Case

Joseph C. Kimble, T. Newton Russell, and Oliver M. Jamison, all of Fresno, Cal. (Howard B. Thomas, William N. Snell, Gilbert H. Jertberg, all of Fresno, Cal., of counsel), for petitioners.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, Edward J. P. Zimmerman and S. Dee Hanson, Sp. Assts., to the Atty. Gen., for respondent.

Before MATHEWS and STEPHENS, Circuit Judges, and FEE, District Judge.

JAMES ALGER FEE, District Judge.

The Commissioner of Internal Revenue made a deficiency assessment against Russell Giffen and Ruth P. Giffen, respectively, upon tax returns filed by each individually for the calendar years 1942, 1943 and 1944. These returns reflected a showing of a partnership, "Russell Giffen and Company," consisting of Russell Giffen, Ruth P. Giffen and their four children, Patricia Giffen, born June 27, 1925, Michael Giffen, born March 23, 1926...

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