Schlobohm v. United States

YANKWICH, Chief Judge.

The above entitled cause .heretofore tried, argued and submitted, is now decided as follows:

*594Judgment will be for the defendant, that the plaintiff take nothing by his complaint. Costs to the defendant.

Findings and judgment to be prepared by Counsel for the defendant under local rule 7.

Comment

The plaintiff seeks to recover income tax payments allegedly overpaid for the taxable years 1945 and 1946. Timely application for refund has been made.

The whole question involved is whether the Commissioner was right in disregarding the partnership existing between the plaintiff and…