Thomas v. Thomas

Marbury, C. J.,s

delivered the opinion of the Court.

This is a suit by one brother against another to compel repayment of part of the former’s income taxes, under an indemnity or assumption agreement entered into at the dissolution of a partnership between them. It was tried before Judge Clark, sitting in the Circuit Court for Howard County, without a jury, and, at the conclusion of the case, a judgment was entered for the defendant for costs, whereupon the plaintiff appealed.

It appears from the record that the plaintiff, the defendant, and a third brother, Lee Thomas, were partners in a…