J. C. Christopher and Mrs. J. C. (Jeanette) Christopher v. Ellis Campbell, Jr., District Director of Internal Revenue

HUTCHESON, Chief Judge.

Another family partnership case, having its beginnings before this court had written Culbertson v. Commissioner, 5 Cir., 168 F.2d 979, affirmed in principle in Commissioner of Internal Revenue v. Culbertson, 337 U.S. 733, 69 S.Ct. 1210, 93 L.Ed. 1659, and the long series of cases following and applying the doctrine there laid down, the suit was for the refund of income taxes overpaid for the years 1946 and 1947.

The claim was: that the commissioner had erroneously rejected plaintiffs’ claim that in the tax years in question their son, James, about thirteen years old, was…