United States v. Ross

ROBINSON, Chief Judge.

This is an action by the United States, brought at the direction of the Commissioner of Internal Revenue, to recover the sum of $4,478.30 and interest, representing certain federal taxes assessed against defendant, William G. Ross, and Frank Kornfeind for the taxable periods during 1948.

The evidence shows that on January 16, 1948, Frank Kornfeind and the defendant formed a partnership known as the Chicago-Nebraska Motor Express. They were the sole members of the partnership and they engaged in the freight and trucking business until December 15, 1948. On that date the…