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BARTHOLOMEW v. COMMISSIONER OF INTERNAL REVENUE

No. 14209.

186 F.2d 315 (1951)

BARTHOLOMEW et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Eighth Circuit.

January 23, 1951.

Attorney(s) appearing for the Case

Chase Morsey, St. Louis, Mo., for petitioners.

I. Henry Kutz, Sp. Asst. to the Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen. and Ellis N. Slack, Robert N. Anderson and Louise Foster, Sp. Assts. to the Atty. Gen., were on the brief), for respondent.

Before SANBORN, JOHNSEN, and RIDDICK, Circuit Judges.

SANBORN, Circuit Judge.

This petition challenges the correctness of a decision of the Tax Court determining a deficiency in income tax of each of the petitioners for the calendar year 1944. The petitioners assert that the deficiencies result from the erroneous inclusion in the 1944 income of Harland Bartholomew & Associates, a partnership, of an item of $23,000 which accrued in 1943.

The partnership consists of the petitioners. Its principal office is...

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