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EISENBERG v. SMITH

Nos. 12713, 12714.

263 F.2d 827 (1959)

Morris EISENBERG and Fannie Eisenberg, Appellants, v. Francis R. SMITH, Collector of Internal Revenue. Herman SCHAEFFER and Rose Schaeffer, Appellants, v. Francis R. SMITH, Collector of Internal Revenue.

United States Court of Appeals Third Circuit.

Decided February 13, 1959.

Attorney(s) appearing for the Case

Seymour I. Toll, Joseph S. Lord, 3d, Philadelphia, Pa. (Richter, Lord & Levy, Philadelphia, Pa., on the brief), for appellants.

Louise Foster, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Attys. Dept. of Justice, Washington, D. C., Harold K. Wood, U. S. Atty., Philadelphia, Pa., on the brief), for appellee.

Before BIGGS, Chief Judge, and GOODRICH and STALEY, Circuit Judges.

GOODRICH, Circuit Judge.

These are suits by the taxpayers, Eisenberg and Schaeffer, to recover on what they claim to be incorrect exactions of income tax for the years 1945 to 1949, inclusive.1 Plaintiffs have paid their tax and now seek to get it back. They lost in the lower court. The focal legal controversy is whether they were improperly taxed as the sole partners in a concern called Bailey's Furniture Company instead of bearing their...

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