LIEBER v. UNITED STATES

No. 218-52.

119 F.Supp. 951 (1954)

LIEBER et al. v. UNITED STATES.

United States Court of Claims

April 6, 1954.


Attorney(s) appearing for the Case

Elias Goldstein, Shreveport, La., for plaintiffs.

Elizabeth B. Davis, Washington, D. C., with whom was H. Brian Holland, Asst. Atty. Gen., for defendant. Andrew D. Sharpe, Washington, D. C., was on the brief.

Before JONES, Chief Judge, and LITTLETON, WHITAKER and MADDEN, Judges.


WHITAKER, Judge.

Plaintiff Philip Lieber entered into certain partnership agreements with his children. The profits therefrom were reported by the alleged partners and taxes on the profits were paid accordingly. Later, the Commissioner of Internal Revenue decided that the alleged partnerships were fictitious, rather than real, and taxed plaintiffs as though they were the recipients of the entire income of one of the partnerships...

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