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HILINSKI v. COMMISSIONER OF INTERNAL REVENUE

Nos. 12760, 12761.

237 F.2d 703 (1956)

Henry HILINSKI, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Steven F. WOODS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

October 26, 1956.

Attorney(s) appearing for the Case

William J. Murray, Detroit, Mich., for petitioners.

Davis W. Morton, Jr., Washington, D. C., Charles K. Rice, Lee A. Jackson, Robert N. Anderson, Walter Akerman, Jr., Washington, D. C., for respondent.

Before SIMONS, Chief Judge, and MARTIN and STEWART, Circuit Judges.

STEWART, Circuit Judge.

The petitioners were equal members of a partnership known as Oak Tool & Thread Chasing Company. Their partnership income tax returns were filed on the accrual basis of accounting. This petition to review the decisions of the Tax Court involves the amount of the net operating loss carry-back from the year 1947 in determining the petitioners' taxable net incomes for the year 1945 from the operations of this partnership. The mechanics of the...

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