Truman v. United States

BARNES, District Judge.

The facts in this case are correctly stated by the plaintiff in his brief, as follows:

“1. Taxpayer is a member of the partnership of Barnett & Truman, engaged in the practice of law since 1916, composed of himself and Otto R. Barnett.

“2. Taxpayer has always maintained his books and made his returns on a cash receipts basis and accordingly for the years 1923 and 1924 filed income tax returns on that basis, the correctness of the figures being undisputed, showing that portion of his income derived from the partnership to be as follows:

1923

Distributive share of net income…