Dawson v. Commissioner of Internal Revenue

HICKS, Circuit Judge.

Russell B. Dawson seeks a review of the decision of the Tax Court affirming an assessment against him of deficiencies in income taxes for the calendar years of 1939, 1940 and 1941 in the amounts of $18,947.80, $27,937.18 and $92,477.66, respectively.

The petition presents in general the same question previously considered by us in Tower v. Com’r, 6 Cir., 148 F.2d 388; Low-ry v. Com’r, 6 Cir., 154 F.2d 448; Thorrez et al. v. Com’r, 6 Cir., 155 F.2d 791, and DeKorse v. Com’r, 6 Cir., 158 F.2d 801, that is, whether business earnings, attributable under partnership agreements…