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GARDELLA v. COMPTROLLER

[No. 135, October Term, 1956.]

213 Md. 1 (1957)

130 A.2d 752

GARDELLA ET UX. v. COMPTROLLER OF THE STATE OF MARYLAND ET AL.

Court of Appeals of Maryland.

Decided April 8, 1957.

Attorney(s) appearing for the Case

B. Conway Taylor, Jr., with whom were Due, Nickerson, Whiteford & Taylor on the brief, for appellants.

Frank T. Gray, Assistant Attorney General, with whom was C. Ferdinand Sybert, Attorney General, on the brief, for appellees.

The cause was argued before BRUNE, C.J., COLLINS, HENDERSON, HAMMOND and PRESCOTT, JJ.

PRESCOTT, J., delivered the opinion of the Court.

The appellants in this case are husband and wife who filed joint income tax returns for the taxable years involved, 1950, 1951 and 1952. For these years, the appellant Wallis H. Gardella, was a partner in an unincorporated business known as "The Shade Shop" in the District of Columbia. Apparently, there was at least one other partner in the business. The Shade Shop had a place of business within the District and conducted...

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