STARR v. C. I. R.

Nos. 12550, 12551.

267 F.2d 148 (1959)

Jack STARR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Samuel M. STARR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

May 20, 1959.


Attorney(s) appearing for the Case

Isaac I. Bender, Chicago, Ill., for petitioners.

Charles K. Rice, Asst. Atty. Gen., Joseph F. Goetten, Lee A. Jackson, A. F. Prescott, Arthur I. Gould, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before DUFFY, Chief Judge, and HASTINGS and KNOCH, Circuit Judges.


KNOCH, Circuit Judge.

Jack and Samuel M. Starr have each appealed from decisions of the Tax Court of the United States involving deficiencies in income tax for 1943 and 1944. Their two cases were consolidated for trial.

Four issues are involved.

I.

The two taxpayers and their brother Joseph were partners in the Starr Pen Company, which engaged in the wholesale selling of fountain pens and fountain pen and pencil sets. Joseph Starr, who had...

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