United States Court of Appeals Fifth Circuit.https://leagle.com/images/logo.png
June 30, 1954.
June 30, 1954.
Attorney(s) appearing for the Case
William H. Bronson, Shreveport, La., Tucker, Bronson & Martin, Shreveport, La., of counsel, Katherine Brash Jeter, Shreveport, La., for appellants William D. West et al.
Davis W. Morton, Jr., Ellis N. Slack, Hilbert P. Zarky, Alonzo W. Watson, Sp. Assts. Atty. Gen. Dept. of Justice, Washington, D. C., H. Brian Holland, Asst. Atty. Gen., Washington, D. C., Kenneth W. Gemmill, Acting Chief Counsel Bureau Int. Rev., John M. Morawski, Sp. Atty., Washington, D. C., for respondent.
Before HUTCHESON, Chief Judge, RIVES, Circuit Judge, and DAWKINS, District Judge.
United States Court of Appeals Fifth Circuit.
HUTCHESON, Chief Judge.
This petition is brought by taxpayers to review a decision and order of the Tax Court,1 written by Judge Turner but reviewed by the court, four judges dissenting,2 which concluded and held: that Pleasant W. West, as trustee of several trusts, was not entitled, as a partner in West Bros., a retail mercantile partnership business, or otherwise, in the years 1945, 1946, 1947 and 1948, to...
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