MARCUS v. COMMISSIONER OF INTERNAL REVENUE

No. 13992.

201 F.2d 850 (1953)

MARCUS et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

February 18, 1953.


Attorney(s) appearing for the Case

Edmund L. Brunini, Vicksburg, Miss., Brunini, Everett, Grantham & Quin, Vicksburg, Miss., for petitioners.

Louise Foster, Carolyn R. Just, Sp. Assts. to Atty. Gen., Ellis N. Slack, Acting Asst. Atty. Gen., Mason B. Leming, Acting Chief Counsel, Bur. Int. Rev. and John M. Morawski, Sp. Attorney, Washington, D. C., for respondent.

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


HUTCHESON, Chief Judge.

This is an appeal from a decision of the tax court determining deficiencies in income taxes for the calendar years ending December, 1943, 1944, and 1945. It presents for our decision the single question whether the tax court erred in finding and holding that the petitioners did not in good faith form a valid partnership with their wives within the holdings and teachings of Culbertson v. Commissioner, 337 U.S. 733

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