Whayne v. Glenn

SHELBOURNE, Chief Judge.

The complaint in this action was filed June 29, 1950, by plaintiff Roy C. Whayne against the Collector of Internal Revenue in this District, seeking to recover income taxes and interest paid by the plaintiff on assessments made by the Commissioner for the years 1942-1945, inclusive, which assessments were based upon the Commissioner’s finding that Roy C. Whayne should be: charged for the years in question with' the tax on the income .of a fifteen percent interest in the partnership of Roy C. Whayne Supply Company given to his wife by plaintiff..The same question, but…