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MALONEY v. TUNNELL

No. 11336.

218 F.2d 705 (1955)

William J. MALONEY, Appellant, v. James M. TUNNELL, Sr., As Administrator Cum Testamento Annexo of the Estate of Norman Collison, Formerly Collector of Internal Revenue for the Collection District of Delaware, Substituted Appellee, and Ernest E. Killen, Present Collector of Internal Revenue for the Collection District of Delaware, and Frances P. Graham, Presently Director of Internal Revenue, Wilmington, Delaware Office, United States of America, Intervenor.

United States Court of Appeals, Third Circuit.

Filed January 25, 1955.

Attorney(s) appearing for the Case

Edwin D. Steel, Jr., Wilmington, Del. (Edward W. Cooch, Jr., Wilmington, Del., on the brief), for appellant.

Kurt W. Melchior, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, Kurt W. Melchior, Sp. Assts. to Atty. Gen., Leonard G. Hagner, U. S. Atty., Wilmington, Del., on the brief), for appellees.

Before GOODRICH and KALODNER, Circuit Judges, and LORD, District Judge

GOODRICH, Circuit Judge.

This is a family partnership case. The Commissioner assessed a deficiency against the taxpayer for the years 1946 and 1947 on the theory that the business carried on under the name Maloney Leather Company was not a partnership for the purposes of the federal income tax law. The taxpayer, William J. Maloney, Sr., paid the assessment and brought suit in the United States District Court for the District of Delaware to recover what he claimed...

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