James v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fifth Circuit July 31, 1952

James v. Commissioner of Internal Revenue, 197 F.2d 813 (5th Cir. 1952)

Opinion

RIVES, ’Circuit Judge.

The Commissioner determined and the Tax Court held that the petitioners, James, Gerdes and Wayman, were not partners during the period from August 1, 1945 to *814 July 31, 1947. The taxpayers, aggrieved by the decisions, * petition for review.

Finding ourselves in full agreement Tgith the opinion and decisions of the Tax Court, we deny the petitions for review and affirm the decisions of the Tax Court.

Affirmed.

16 T.C. 930, where the facts are fully set out and the reasons for the decisions given.

Reference

Full Case Name: JAMES Et Al. v. COMMISSIONER OF INTERNAL REVENUE
Cited By: 7 cases
Status: Published