Negroni v. Secretary of the Treasury

Upon the death of Arturo Lluberas Rodriguez, his heirs Asunción Negroni — widow—and Otilia Lluberas Negroni— adopted daughter — continued to operate, together with the Lluberas-Pasarell brothers and sisters named Antonia, Manuel Francisco, Graciela, Celia, Rosa Elena, and Raquel, an agricultural enterprise — sugar-cane plantation — and industrial as well — sugar' mill— which up to that time had operated under the name of “Arturo Lluberas y Sobrinos.” Until 1948 income-tax returns were filed in the name of this joint venture — hereditary community for profit — 1 including the agricultural as…