SCHNEIDER v. KELM

Nos. 15580, 15581.

237 F.2d 721 (1956)

Robert S. SCHNEIDER, Appellant, v. Elmer F. KELM, (Formerly) Collector of Internal Revenue (St. Paul, Minnesota), Appellee. Adolph SCHEIN, Appellant, v. Elmer F. KELM, (Formerly) Collector of Internal Revenue (St. Paul, Minnesota), Appellee.

United States Court of Appeals Eighth Circuit.

October 30, 1956.


Attorney(s) appearing for the Case

Harry L. Altman, Minneapolis, Minn., for appellants.

Louise Foster, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson, Robert N. Anderson and Walter R. Gelles, Attys., Dept. of Justice, Washington, D. C., and George E. MacKinnon, U. S. Atty., St. Paul, Minn., were on the brief), for appellee.

Before JOHNSEN, VAN OOSTERHOUT and WHITTAKER, Circuit Judges.


WHITTAKER, Circuit Judge.

These are "family partnership" income tax cases, involving the legitimacy, for Federal income tax purposes, of a partnership, created in February, 1944, between husbands and wives.

For each of the years 1946 and 1947 appellant, Robert S. Schneider, and his wife, Bertha, and appellant, Adolph Schein, and his wife, Jennie, each filed individual Federal income tax returns reporting 25% of the net income from a partnership, engaged in...

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