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LANNAN v. KELM

Nos. 15041, 15042, 15026.

221 F.2d 725 (1955)

Robert W. LANNAN, Appellant, v. Elmer F. KELM, Appellee. Emil B. ASLESEN, Appellant, v. Elmer F. KELM, Individually and as Collector of Internal Revenue, Appellee. Elmer F. KELM, Individually and as Collector of Internal Revenue, Cross-Appellant, v. Emil B. ASLESEN, Cross-Appellee.

United States Court of Appeals Eighth Circuit.

April 26, 1955.

Attorney(s) appearing for the Case

Joseph A. Maun, St. Paul, Minn. (William R. Busch and Bundlie, Kelley & Maun, St. Paul, Minn., were with him on the brief), for Robert W. Lannan and Emil B. Aslesen.

Philip R. Miller, Sp. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Hilbert P. Zarky, Sp. Assts. to the Atty. Gen., George E. MacKinnon, U. S. Atty., and Alex Dim, Asst. U. S. Atty., St. Paul, Minn., were with him on the brief), for Elmer F. Kelm.

Before GARDNER, Chief Judge, and COLLET and VAN OOSTERHOUT, Circuit Judges.

VAN OOSTERHOUT, Circuit Judge.

Nos. 15,041 and 15,042 are "family partnership" tax cases arising under sections 22(a), 181, 182, and 3797 of the Internal Revenue Code of 1939, 26 U.S.C. §§ 22(a), 181, 182, and 3797, wherein the validity of partnerships between husbands, wives, and children is in dispute. Two families are involved. Because both figured in the facts relating to three disputed partnerships, these actions were consolidated for trial before a...

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