Argo v. Commissioner of Internal Revenue

McCORD, Circuit Judge.

The two appeals involve income tax liability of petitioner for the calendar years 1938, 1939 and 1940, and were consolidated for hearing before the Tax Court, and on appeal for review are before this court in one record.

The questions presented and upon which decision must turn are (1) Whether the Commissioner is precluded from attacking the recognition of a family partnership for tax purposes for the years 1938, 1939 and 1940 by reason of the judgment of the District Court in favor of taxpayer against the Collector for recovery of income taxes for the year 1937; and (2)…