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NEIL v. C. I. R.

No. 17647.

269 F.2d 563 (1959)

W. H. NEIL and Aileen W. Neil, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

August 13, 1959.

Attorney(s) appearing for the Case

R. B. Cannon, Fort Worth, Tex., Weeks, Bird, Cannon & Appleman, Fort Worth, Tex., of counsel, for petitioner.

Morton K. Rothchild, Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., Charles K. Rice, and Howard A. Heffron, Asst. Attys. Gen., Arch M. Cantrall, Chief Counsel, I.R.S., John M. Morawski, Atty., I.R.S., Washington, D. C., for respondent.

Before RIVES, Chief Judge, and HUTCHESON and TUTTLE, Circuit Judges.

HUTCHESON, Circuit Judge.

The appeal in these consolidated cases from decisions of the Tax Court entered on July 30, 1958, involves deficiencies in income taxes aggregating about $78,000 and penalties aggregating about $12,000 for the years 1949-1953, both inclusive.

The principal question presented for determination is whether there is includable in W. H. Neil's income all the income from the partnership interest...

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