Fleishman v. United States

SOLOMON, District Judge.

Plaintiffs filed this action against the United States to recover the amounts paid by them to the Collector of Internal Revenue for income tax deficiencies for the year 1945. The deficiencies were based upon a finding by the Commissioner of Internal Revenue that all the income from the Southwest Oregon Lumber Company was chargeable to the plaintiffs without allocating any of the income to their respective wives who, the Commissioner found, should not be recognized as bona fide partners for income tax purposes.

The evidence showed that J. M. Fleishman (the son of A. H.…