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BALLOU v. UNITED STATES

No. 16309.

370 F.2d 659 (1966)

James D. BALLOU and Sarah L. Ballou, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Sixth Circuit.

December 22, 1966.

Attorney(s) appearing for the Case

Alan R. Vogeler, Cincinnati, Ohio, for appellants. Kyte, Conlan, Wulsin & Vogeler, Cincinnati, Ohio, of counsel.

I. Henry Kutz, Dept. of Justice, Washington, D. C., (Richard M. Roberts, Acting Asst. Atty. Gen., Meyer Rothwacks, Alec A. Pandaleon, Attys., Dept. of Justice, Washington, D. C., on the brief); E. Winther McCroom, Asst. U. S. Atty., Cincinnati, Ohio, of counsel, for appellee.

Before PHILLIPS, Circuit Judge, McALLISTER, Senior Circuit Judge, and BROOKS, District Judge.

HARRY PHILLIPS, Circuit Judge.

This is an income tax case, involving the bona fides of a family partnership operated under the name "Ballou Services" and engaged in the business of providing office services to the public.

The taxpayers, a husband and wife, attempted to create a new partnership to carry on their office service business, which they had conducted previously as equal partners. The new partnership was to consist of the taxpayers individually, and...

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