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TOMLINSON v. COMMISSIONER OF INTERNAL REVENUE

No. 13961.

199 F.2d 674 (1952)

TOMLINSON et ux. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

November 18, 1952.

Attorney(s) appearing for the Case

John L. Westmoreland, Atlanta, Ga., Frederic D. Dassori and Dee R. Bramwell, Washington, D. C., for petitioners.

Fred E. Youngman, Special Asst. to Atty. Gen., Ellis N. Slack, Act. Asst. Atty. Gen., Mason B. Leming, Act. Ch. Counsel, Bur. Int. Rev., John M. Morawski, Special Atty., Washington, D. C., for respondent.

Before HUTCHESON, Chief Judge, and HOLMES and RUSSELL, Circuit Judges.

HUTCHESON, Chief Judge.

This is another of the long list of partnership tax cases in which the tax court, with a die-hard persistence in clinging to the objective tests laid down in Commissioner v. Tower, 327 U.S. 280, 66 S.Ct. 532, 90 L.Ed. 670, has twice found for the commissioner on undisputed facts which, under the rule of Commissioner v. Culbertson, 337 U.S. 733, 69 S.Ct. 1210, 93 L.Ed. 1659, require...

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