Mayes v. United States

This is an action to recover upon claims for refund of income taxes. W. B. Mayes filed individual returns for the years 1943 and 1944. For 1945, he and Ruth Claire Mayes filed a joint return. For the year 1946, he and Ruth Claire Mayes filed individual returns on a community property basis. Deficiency assessments were made for each of such years, which were paid under protest. Claims for refunds were filed and denied.

In the year 1941, W. B. Mayes and his son, W. B. Mayes, Jr., entered into a partnership agreement under which they were to own, manage, lease and rent real estate, manage farms…