Ginsburg v. Arnold

LEE, Circuit Judge.

Plaintiffs, husband and wife, residents of Texas, a community property state, appeal from an adverse judgment in an action to *880recover income taxes paid after a deficiency assessment had been levied against them covering the years 1942 through 1944, inclusive. The question encountered is whether a family partnership of the type presented in this instance is valid for tax purposes.

Using funds of the marital community, appellant, Nathan Ginsburg, the husband,' has for a number of years engaged in the oil field supply business, operating as the Fort Worth Pipe and Supply…