DYER v. COMMISSIONER OF INTERNAL REVENUE

Nos. 36-40, Dockets 22677-22681.

211 F.2d 500 (1954)

DYER et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided March 9, 1954.


Attorney(s) appearing for the Case

Alger B. Chapman, Brady O. Bryson, Walter W. Walsh, Arthur K. Mason and David S. Smith, New York City, for petitioners.

H. Brian Holland, Ellis N. Slack, A. F. Prescott and I. Henry Kutz, Washington, D. C., for respondent.

Before CLARK, FRANK and HINCKS, Circuit Judges.


FRANK, Circuit Judge.

Lucas v. Earl1 plus Burnet v. Leininger2 plus Helvering v. Clifford3 and Helvering v. Horst,4 as viewed by many judges who decided family-partnership cases5 in the light of Commissioner of Internal Revenue v. Tower6 and Lusthaus v. Commissioner of Internal Revenue,

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