Love v. United States

The plaintiffs, a family group, sue for a refund of a portion of the income taxes paid for the calendar years 1940 and 1941.

It has been stipulated that if plaintiffs are entitled to recover the aggregate amounts should be $5,170.62 for 1940 and $4,128.87 for 1941.

The plaintiffs are members of a partnership or joint venture known as the Love Group Joint Venture. Each of them had an equal interest in the joint venture. The partnership filed income tax returns for the years indicated reporting income from certain real property as partnership income and setting out each individual’s share…