FINLEY v. COMMISSIONER OF INTERNAL REVENUE

Nos. 5734, 5735.

255 F.2d 128 (1958)

R. E. L. FINLEY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Jerline Dick FINLEY, Respondent.

United States Court of Appeals Tenth Circuit.

Rehearing Denied May 21, 1958.


Attorney(s) appearing for the Case

Ram Morrison, Oklahoma City, Okl., for petitioner R. E. L. Finley and respondent Jerline Dick Finley.

Karl Schmeidler, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, and Melva M. Graney, Atty., Dept. of Justice, Washington, D. C., were with him on the brief) for respondent Commissioner of Internal Revenue.

Before PICKETT, LEWIS, and BREITENSTEIN, Circuit Judges.


Rehearing Denied in No. 5734 May 21, 1958.

BREITENSTEIN, Circuit Judge.

The federal income tax liability of the Finley family for the years 1943-1945 is here for review. In No. 5734, the petitioner asserts that the Tax Court erred in holding that certain income was that of a partnership composed of petitioner and J. Floyd Frazier although such income was paid to their wives and children and in disallowing or reducing certain deductions claimed by the partnership...

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