Hellman v. United States

LITTLETON, Judge.

A new trial was allowed in this case. The partnership, Smith & Kaufmann, made a return for 1919 on which plaintiff’s distributive share of the partnership profits for that year was shown as $121,701.25. Plaintiff had withdrawn from the partnership in November, 1919, and had nothing to do with the preparation of this return. Upon receipt of information that the return showed his 1919 distributive share as stated, he objected to it, but the return as prepared was filed, and the Commissioner of Internal Revenue held that in, addition to certain other income, consisting of his…