ALEXANDER v. COMMISSIONER OF INTERNAL REVENUE

No. 15307.

224 F.2d 788 (1955)

Harley ALEXANDER and Maude Alexander, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

August 2, 1955.


Attorney(s) appearing for the Case

Arthur Glover, Amarillo, Tex., for petitioners.

Frank E. A. Sander, Ellis N. Slack, Carolyn R. Just, Sp. Assts. to Atty. Gen., H. Brian Holland, Asst. Atty. Gen., Washington, D. C., Daniel A. Taylor, Chief Counsel Int. Rev. Serv., Chicago, Ill., John M. Morawski, Sp. Atty. Int. Rev. Serv., Washington, D. C., for respondent.

Before TUTTLE, CAMERON and JONES, Circuit Judges.


JONES, Circuit Judge.

Harley Alexander, who will be herein called the taxpayer, and Maude Alexander, husband and wife, filed joint income tax returns for the years 1943 and 1944. The Commissioner of Internal Revenue set up deficiencies because, he asserted, the taxpayer should have included in his income for those years a share of the earnings of a partnership in which the taxpayer had formerly been a member. The taxpayer...

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