DYER v. COMMISSIONER OF INTERNAL REVENUE

Nos. 89-93, Dockets 23201-23205.

233 F.2d 175 (1956)

Ruth W. DYER, Benjamin W. Dyer, Jr., Daniel L. Dyer, Leonard Francis Daidone, William Harry Vanderveer, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided May 2, 1956.


Attorney(s) appearing for the Case

Arthur K. Mason, Washington, D. C. (Alger B. Chapman and Walter W. Walsh, New York City, on the brief), for petitioners.

I. Henry Kutz, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and Coleman J. Lesser, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before CLARK, Chief Judge, and HINCKS and LUMBARD, Circuit Judges.


PER CURIAM.

The issues of additional assessments of income taxes here involved turned upon the validity of family partnerships or joint ventures attempted to be created by the parties; we reversed such assessments and remanded the proceedings in Dyer v. C. I. R., 2 Cir., 211 F.2d 500, 506, for absence of an explicit finding of a "lack of a good faith intention" on the part of the several women involved to join in the present conduct...

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