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BURDE v. C. I. R.

Nos. 65, 66, Docket 29623, 29624.

352 F.2d 995 (1965)

Max A. BURDE and Berthe C. Burde, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Bernard WEISS and Peggy S. Weiss, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided November 5, 1965.

Attorney(s) appearing for the Case

Robert J. Wolpert, of Steingarten, Wedeen & Weiss, New York City (Albert A. Wedeen, New York City, on the brief), for petitioners.

Jonathan S. Cohen, Attorney, Department of Justice, Washington, D. C. (John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attorneys, Department of Justice, Washington, D. C., on the brief), for respondent.

Before FRIENDLY and KAUFMAN, Circuit Judges, and BRYAN, District Judge.

KAUFMAN, Circuit Judge:

This appeal raises novel and interesting questions involving the interrelationship between Sections 1235 and 707 of the Internal Revenue Code of 1954. The sole issue is whether payments of $19,484.33, received severally in 1958 by Max A. Burde and Bernard Weiss ("husbands," "taxpayers") on account of a 1955 transfer of their respective one-third interests in a bath oil formula to a partnership in which Berthe C. Burde and Peggy S. Weiss ("wives...

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