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SELLERS v. COMMISSIONER OF INTERNAL REVENUE

No. 13858.

218 F.2d 380 (1955)

N. M. SELLERS and Gladys Sellers, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Ninth Circuit.

January 4, 1955.

Attorney(s) appearing for the Case

Leon De Fremery, W. T. Fitzgerald, Frank Latcham, Clarence E. Musto, San Francisco, Cal., for appellants.

H. Brian Holland, Asst. Atty. Gen., Elmer J. Kelsey, Ellis N. Slack, Morton K. Rothschild, Sp. Assts. to Atty. Gen., Charles W. Davis, Chief Counsel, Int. Rev. Service, Washington, D. C., for respondent.

Before DENMAN, Chief Judge, and BONE and POPE, Circuit Judges.

DENMAN, Chief Judge.

Petitioners, husband and wife, each sought a review of decisions of the tax court assessing each for the tax years 1944 and 1945 with one half the income of a partnership of the two petitioners in a Coca Cola bottling and selling enterprise owned by the partners. This court, on the stipulation of the parties, consolidated the petitions, the issues tendered in each being the same.

The petitioners contend that the partnership instead of...

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