Losh v. Commissioner of Internal Revenue

HUXMAN, Circuit Judge.

Both petitioners seek a review of the (decision of the Tax Court sustaining a determination of deficiencies by the Commissioner in their income taxes for the year 1937. The decision turns upon whether a partnership arrangement effected a change in the economic status of petitioners within the decision of the Supreme Court in Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L.Ed. 788. For convenience’s sake, reference will be to A. R. Losh in the case of both appellants, and he will be referred to as petitioner.

Petitioner was a civil engineer of wide experience. From…