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NICHOLAS v. TIMPTE

No. 4867.

216 F.2d 434 (1954)

Ralph NICHOLAS, Collector of Internal Revenue for the District of Colorado, Appellant, v. Tony C. TIMPTE, Appellee.

United States Court of Appeals Tenth Circuit.

Rehearing Denied November 20, 1954.

Attorney(s) appearing for the Case

Walter Akerman, Jr., Washington, D. C. (Donald E. Kelley, U. S. Atty., Denver, Colo., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, and Edmund C. Grainger, Jr., Sp. Assts. to Atty. Gen., on the brief), for appellant.

Forrest C. Northcutt, Denver, Colo., for appellee.

Before PHILLIPS, Chief Judge, and MURRAH and PICKETT, Circuit Judges.

PICKETT, Circuit Judge.

Tony C. Timpte, herein referred to as the taxpayer, brought this action to recover on a claim for refund of income taxes for the years 1944 and 1945. The action involved the validity of a partnership for income tax purposes, entered into between the taxpayer and his wife. The trial court, believing that our case, Nicholas v. Davis, 10 Cir., 204 F.2d 200, controlled, directed a verdict for the taxpayer, and...

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