JAHN v. PEDRICK

Nos. 177, 178, Docket 23814, 23815.

229 F.2d 71 (1956)

Henry W. JAHN, Plaintiff-Appellant, v. Rea Forhan PEDRICK, as Administratrix of the goods, chattels, and credits which were of William J. Pedrick, deceased, Defendant-Appellee. Henry W. JAHN, Plaintiff-Appellant, v. Denis J. McMAHON, Director of Internal Revenue, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided January 16, 1956.


Attorney(s) appearing for the Case

Samuel Kalmanash, New York City (Wolfe & Kalmanash, New York City) (Morley S. Wolfe, New York City, of counsel), for appellant.

Maurice N. Nessen, Asst. U. S. Atty., New York City (Paul W. Williams, U. S. Atty., New York City, on the brief), for appellees.

Before CLARK, Chief Judge, and MEDINA and WATERMAN, Circuit Judges.


PER CURIAM.

These consolidated cases are actions for tax refunds arising out of the reallocation by the Commissioner of Internal Revenue of the income of a father and son partnership. The only issue on the trial of the cases before a jury was whether the plaintiff-appellant, Henry W. Jahn, had formed a bona fide partnership in 1943 with his son, Robert. The Commissioner recognized the existence of a partnership as of June, 1946. The factual issue of the bona fides...

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