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ESTATE OF DORSEY v. COMMISSIONER OF INTERNAL REVENUE

No. 14739.

214 F.2d 294 (1954)

ESTATE OF DORSEY et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

June 30, 1954.

Attorney(s) appearing for the Case

George R. Sherriff, New York City, for petitioners.

Dudley J. Godfrey, Jr., Ellis N. Slack, Sp. Asst. Attys. Gen., H. Brian Holland, Asst. Atty. Gen., Kenneth W. Gemmill, Acting Chief Counsel, John M. Morawski, Sp. Atty., Bureau of Internal Revenue, Washington, D. C., for respondent.

Before STRUM and RIVES, Circuit Judges, and DAWKINS, District Judge.

RIVES, Circuit Judge.

This is another family partnership income tax case. The question presented is whether or not the Tax Court erred in finding that Katherine Dorsey was not a partner for Federal Income Tax purposes in the partnerships conducted as Dorsey Brothers during the years 1944, 1945 and 1946.

The evidential facts are not in controversy. A partnership known as Dorsey Brothers was first organized in 1911, by Claude E. Dorsey, Sr. (hereinafter also...

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