WEISS v. JOHNSON

No. 278, Docket 22713.

206 F.2d 350 (1953)

WEISS v. JOHNSON.

United States Court of Appeals Second Circuit.

Decided August 19, 1953.


Attorney(s) appearing for the Case

Samuel Kalmanash, New York City (Wolfe & Kalmanash and Morley S. Wolfe, New York City, on the brief), for plaintiff-appellant.

Henry L. Glenn, Asst. U. S. Atty., New York City (J. Edward Lumbard, Jr., U. S. Atty., New York City, on the brief), for defendant-appellee.

Before CHASE, CLARK, and FRANK, Circuit Judges.


CLARK, Circuit Judge.

This appeal brings up another aspect of the vexed question of income taxation presented by a "family partnership." Here we have to deal not so much with the existence of such a partnership, but with the distribution of its income among its members. The Commissioner found this unfair and based a deficiency assessment against its principal member on a computation based on a reallocation of the income. The taxpayer paid the assessment and brought...

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