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GOODMAN v. COMMISSIONER OF INTERNAL REVENUE

Nos. 84, 85, Dockets 22050, 22051.

200 F.2d 681 (1953)

GOODMAN v. COMMISSIONER OF INTERNAL REVENUE. JACOBY v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided January 9, 1953.

Attorney(s) appearing for the Case

Herbert Klosk, New York City, for petitioners.

Charles S. Lyon, Asst. Atty. Gen., Ellis N. Slack, Carolyn R. Just, Sp. Assts, to the Atty. Gen., for respondent.

Before SWAN, Chief Judge, and CHASE and CLARK, Circuit Judges.

CHASE, Circuit Judge.

The Goodman Petition.

The question presented is whether the petitioner is liable for income taxes on that part of the profits of a family partnership which were reported in the partnership returns for 1943 and 1944 as distributable to his wife as her share of them as a limited partner. The Tax Court found that the wife was not a partner and upheld the Commissioner's inclusion in the...

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