Frederich v. Commissioner of Internal Revenue

WALLER, Circuit Judge.

Upon the death of Herman Frederich in 1934, his brother, Walter, the surviving partner, continued, without any authority from the Court, to carry on the business of Fredericks Market, with Herman’s estate as a partner, until December, 1938, when the surviving partner was appointed administrator and authorized by the Court to carry on the business as a partnership. Throughout the three tax years of 1937, 1938, and 1939, and even as late as 1943, the estate was still being continued as a partner in the business, with the approval of the County Judge’s Court and by its…