Reid-Murdock & Co. v. Model Meat & Grocery Co.

Opinion of the Court by

Turner, Commissioner—

Dismissing the appeal as to appellants, Indian Refining Company and H. J. Heinz Company, and granting appeal and reversing as to appellants, Reid-Murdock & Co., and the Power Grocery Company.

On and prior to July 24, 1916, appellees, Taylor Hurst, S. F. Hughes and J. W. Hon, were partners in a meat and grocery business and doing the same under the firm name of Model Meat and Grocery Company. On that day they sold out the business to Hurst Hampton, a nephew of Taylor Hurst.

Young Hampton continued to operate the business thereafter, as he says, under…