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PATCHEN v. COMMISSIONER OF INTERNAL REVENUE

No. 16981.

258 F.2d 544 (1958)

Josef C. PATCHEN and Aleyne E. Patchen et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

July 23, 1958.

Attorney(s) appearing for the Case

Randolph W. Thrower, Atlanta, Ga., Sutherland, Asbill & Brennan, Atlanta, Ga., of counsel, for petitioners.

Karl Schmeidler, Atty., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Frederick B. Ugast, A. F. Prescott, Attys., Dept. of Justice, Nelson P. Rose, Chief Counsel, Internal Revenue Service, John M. Morawski, Sp. Atty., Washington, D. C., for respondent.

Before RIVES, BROWN and WISDOM, Circuit Judges.

JOHN R. BROWN, Circuit Judge.

Presented by this appeal from a decision of the Tax Court adverse to all members (and their wives) of a professional consulting engineering partnership is the question whether the Commissioner could require computation of distributable partnership income for the years 1948-1951 on the accrual rather than cash basis as used in all returns since 1946. Additionally, in the case of one such partner, there is the further question whether penalties...

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