Weiss v. Johnson

CLARK, Circuit Judge.

This appeal brings up another aspect of the vexed question of income taxation presented by a “family partnership.” Here we have to deal not so much with the existence of such a partnership, but with the distribution of its income among its members. Hie Commissioner found this unfair and based a deficiency assessment against its principal member on a computation based ou a reallocation of the income. The taxpayer paid the assessment and brought this action for refund against the Collector. Trial to the jury resulted in a verdict and judgment for the defendant, from which…