THOMAS, District Judge.
These income tax refund cases in the trial court were essentially and predominantly family partnership cases. The Commissioner had refused to recognize Mrs. Grace L. Hogg, the mother of the three appellees, as a legal partner with her sons in R. H. Hogg & Company, a partnership engaged in the wholesale whiskey business. The three cases here on appeal, and three other cases which involved different years and only the partnership issue, were...
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