Appel v. Smith

SWYGERT, District Judge.

There appears to be no need for a recital of the pertinent facts; they are not in dispute. The conclusion to be drawn from these facts, that is whether or not a valid bona fide partnership was formed by the plaintiff, his wife and three daughters, is the single question to be decided. The partnership arrangement must be tested solely as to whether the plaintiff and his family were carrying on a partnership within the meaning of Section 181 of the Internal Revenue Code, 26 U.S.C.A.Int.Rev.Code, § 181. Its validity except tax-*174wise is not in issue and the decision here is…