City National Bank of Baton Rouge, Testamentary of the Succession of Para Pierce Aldrich v. United States

The issue of whether a one-third interest in a Louisiana partnership was a taxpayer’s separate property as a bona fide partner with her husband was originally decided by the district court adversely to the taxpayer, in an opinion reported as Aldrich v. Usry, E.D.La.1962, 211 F. Supp. 330. The district court held that the taxpayer had failed to prove the existence of a bona fide family partnership between her and her husband “in accordance with the controlling Federal law”. (Emphasis added.) On appeal that judgment was at first affirmed by per curiam opinion. On rehearing before a different…