Russell v. Heiner

SCHOONMAKER, District Judge.

This is an action to recover income taxes alleged to have been illegally collected- from the plaintiff. A jury trial was waived.

From the pleadings and proofs the court finds the following facts:

Findings of Fact.

During the years 1924 to 1927, inclusive, the plaintiff was a partner in the firm of Russell Index Company, composed of himself, J. P. Russell, J. C. Russell, and R. A. Dodds. During the years stated he received from said partnership certain incomes attributable to the execution of certain contracts between the partnership and local authorities of certain…