Hamburg v. Cundill

Francis A. Cundill was an importing merchant in the city of New York. Up to June 1, 1919, he had conducted the business in his own name. Thereafter he formed a partnership under the firm name of Francis A. Cundill & Co., the company being his wife, A. Isabell Cundill, as a limited partner. The members of the firm had made income tax returns for the year 1919, in which they had included the income from the partnership from June 1, 1919, up to December 31 of the same year. Alex M. Hamburg, the plaintiff, is an attorney, and John Bauer, a defendant in name, and a plaintiff in fact, is an…