Crabb v. Commissioner of Internal Revenue

SIBLEY, Circuit Judge.

The new contention in the motion for rehearing is that the bonuses involved, whether received in 1934 or 1936, have been dealt with by us on a theory different from that on which the case was tried before the Board, which is not permissible; or if permissible, should result not in simple affirmance but a re-reference. Both the Board and this court have held the bonuses to be individual and not community income. The Board, without discussion, assumed the leases were made by the trustees as part of the trust business and held that business to be not a partnership but a…