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HOWELL v. COMMISSIONER OF INTERNAL REVENUE

No. 14751.

332 F.2d 428 (1964)

Valentine HOWELL and Loretta B. Howell, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided May 26, 1964.

Attorney(s) appearing for the Case

Carl F. Bauersfeld, Washington, D. C. (Robert Ash, Washington, D. C., on the brief), for petitioners.

Timothy B. Dyk, Dept. of Justice, Washington, D. C. (Robert F. Kennedy, Atty. Gen., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Morton K. Rothschild, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before HASTIE, GANEY and SMITH, Circuit Judges.

PER CURIAM.

In this case the Tax Court disallowed a deduction claimed by the petitioners on account of losses sustained by a theatrical agency, a partnership of the petitioner Valentine Howell and Miriam Howell Warren, his second cousin and sister-in-law. This decision was predicated upon a finding by the Tax Court that the taxpayer became a principal in the ill-fated partnership to help his relative and not primarily with a view to earning a profit through investing...

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