City of Dallas v. Menezes

FOSTER, Circuit Judge.

This is an appeal from a judgment rejecting a claim of the city of Dallas for taxes due by 0. F. Whatley, bankrupt, of whose estate appellee was trastee.

The material facts disclosed by the record are these. Whatley was a member of a partnership composed of himself, C. S. Staten, and William Doran,. Jr., doing business in Dallas, Texas. Prior to 1920 Whatley acquired the interest of the other two partners, assumed the debts of the partnership, and continued business for his own account in the partnership name of the Hydropure, Company. Taxes were assessed by the city of…