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SHEERR v. SMITH

No. 12235.

249 F.2d 93 (1957)

Alvin SHEERR, Appellant, v. Francis R. SMITH, Formerly Collector of Internal Revenue.

United States Court of Appeals Third Circuit.

Decided November 6, 1957.

Attorney(s) appearing for the Case

Herman H. Krekstein, Philadelphia, Pa. (Sol Spiegel, Philadelphia, Pa., on the brief), for appellant.

Helen A. Buckley, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Ellis N. Slack, I. Henry Kutz, Walter R. Gelles, Attorneys, Department of Justice, Washington, D. C., C. Clinton Fogwell, Jr., U. S. Atty., Philadelphia, Pa., on the brief), for appellee.

Before GOODRICH, STALEY and HASTIE, Circuit Judges.

PER CURIAM.

The taxpayer, Alvin Sheerr, seeks to recover for income tax deficiency for the years 1945 and 1946 which he has paid. The theory of his claim is that the Commissioner was incorrect in alleging that partnership income received and reported by the plaintiff's wife was taxable to him. The trial court found against him, D.C. E.D.Pa.1957, 148 F.Supp. 536, 540. The court came to the conclusion that "Alvin and the other brothers...

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