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  5. 187 F.2d 233 (1951)
 

COMMISSIONER OF INTERNAL REVENUE v. NIELSON

Nos. 12609, 12610.

187 F.2d 233 (1951)

COMMISSIONER OF INTERNAL REVENUE v. NIELSON et al. COMMISSIONER OF INTERNAL REVENUE v. ENERSEN et al.

United States Court of Appeals Ninth Circuit.

February 7, 1951.

Attorney(s) appearing for the Case

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Harry Marselli and Louise Foster, Sp. Assts. to Atty. Gen., for petitioner.

Harry R. Horrow, Joseph L. Seligman, Jr., San Francisco, Cal. (Pillsbury, Madison & Sutro, San Francisco, Cal., of counsel), for respondents Nielson.

Henry D. Costigan, Stanley Morrison, Gordon M. Weber, San Francisco, Cal. (McCutchen, Thomas, Matthew, Griffiths & Greene, San Francisco, Cal., of counsel), for respondents Enersen.

Before HEALY and BONE, Circuit Judges, and GOODMAN, District Judge.

PER CURIAM.

These cases are here on petitions to review decisions of the Tax Court. They are concerned with the construction of § 107(a) of the Internal Revenue Code, 26 U.S.C.A. The question in each case is whether the taxpayer, a member of a law partnership, is entitled to the benefits of § 107(a) with respect to his share of fees received by the partnership for services rendered by it during a period which began...

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