Hyman SMITH and Lillian Smith, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
Morris SMITH and Esther Smith, Respondents.
United States Court of Appeals Seventh Circuit.https://leagle.com/images/logo.png
April 7, 1964.
Rehearing Denied May 6, 1964.
Attorney(s) appearing for the Case
Herman M. Knoeller, Milwaukee, Wis., Donald A. Schabel, C. Severin Buschmann, Jr., Don A. Tabbert, Indianapolis, Ind., for petitioners, Buschmann, Carr, Schabel & Tabbert, Indianapolis, Ind., of counsel.
Louis F. Oberdorfer, Asst. Atty. Gen., Tax Div., Jonathan S. Cohen, Atty., U. S. Dept. of Justice, Lee A. Jackson, David O. Walter, Attys., Dept. of Justice, Washington, D. C., for C. I. R.
Before SCHNACKENBERG, CASTLE and KILEY, Circuit Judges.
United States Court of Appeals Seventh Circuit.
KILEY, Circuit Judge.
This petition1 to review a decision of the Tax Court raises the question whether an oral agreement was made by the partners allocating the entire partnership income to Taxpayer for the year 1957, which effectually modified the partnership agreement so as to render the entire distributive net income of the partnership for that year taxable to him. We think the court did not err in deciding the agreement was made.<...
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