JONES, Chief Judge.
These two cases were consolidated for the purpose of trial because they each involve the same questions and are directed to the same remedy.
Each of the plaintiffs, members of a partnership, filed individual income tax returns for the year 1944 including as income their respective distributions received from the profits of the partnership, on the basis of their participating interests.
The Internal Revenue agent who considered and...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.