ALEXANDER v. COMMISSIONER OF INTERNAL REVENUE

No. 13482.

194 F.2d 921 (1952)

ALEXANDER et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

March 6, 1952.


Attorney(s) appearing for the Case

Arthur Glover, Walter G. Russell, Amarillo, Tex., for petitioners.

Carolyn R. Just, Sp. Asst. to the Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to the Atty. Gen., Charles Oliphant, Chief Counsel, John Morawski, Sp. Atty., Bureau of Internal Revenue, Washington, D. C., George D. Webster, Sp. Asst. to the Atty. Gen., for respondent.

Before HUTCHESON, Chief Judge, and BORAH and RIVES, Circuit Judges.


HUTCHESON, Chief Judge.

The decisions of the Tax Court having sustained the commissioner's determination of deficiencies for the calendar years 1933 and 1934, these consolidated petitions were brought to review them. Attacking, as clearly erroneous, the findings on which the decisions rest, they present two questions for our decision.

One of these is whether the Tax Court erred in holding that a partnership claimed to be existing between petitioners' married...

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