RAYFIEL, District Judge.
The plaintiffs move for summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure, 28 U.S.C. The defendant cross-moves for summary judgment dismissing the complaint.
The undisputed facts follow:
The plaintiff, James E. Hughes, hereinafter called the taxpayer, is an attorney in the employ of the law firm of Coudert Brothers. His employment commenced on August 19, 1935, and on January 1, 1945, he became a partner...
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.