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MENDELSOHN v. COMMISSIONER OF INTERNAL REVENUE

Nos. 10285, 10286.

186 F.2d 306 (1951)

Samuel MENDELSOHN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE. Hannah MENDELSOHN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided January 25, 1951.

Attorney(s) appearing for the Case

Murray M. Weinstein, New York City, for petitioner.

Morton K. Rothschild, Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Sp. Assts. to Atty. Gen., on the brief), for respondent.

On petitions for review of the decisions of the Tax Court of the United States.

Before BIGGS, Chief Judge, and MARIS and HASTIE, Circuit Judges.

PER CURIAM.

The petitioners, the Mendelsohns, seek review of the decisions of the Tax Court holding that the petitioners' attempt to show that it was their true intention to enter into a partnership with their 12½ year old daughter was unsuccessful. See Commissioner v. Culbertson, 337 U.S. 733, 69 S.Ct. 1210, 93 L.Ed. 1659. cf. Lamb v. Smith, 3 Cir., 183 F.2d 938 and Davis v. Commissioner of Internal...

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