Kasch v. Commissioner

*288OPINION.

Love :

The issues, stated elsewhere, are briefly whether a partnership existed and whether any part of the deficiencies is due to fraud.

*289There was some discussion in the briefs as to whether in any event a minor could become a member of a partnership in the State of Tesas, and also whether the alleged partnership was one between petitioners as representing one combined two-thirds interest and Milton as representing a one-third interest, or whether it was a partnership between the three members of the family with each member representing a separate one-third interest.

We do not question…