CAMPBELL, District Judge.
By these actions, consolidated for trial, taxpayers William A. Leeb and Harry A. Leeb, seek to recover certain deficiency assessments, paid by them in respect to their income tax returns for 1944, 1945, and 1946. The deficiency assessments resulted from the Internal Revenue Commissioner's non-recognition of Stickly Bros., Ltd., a limited partnership organized under the laws of the State of Illinois, as a bona fide partnership for tax purposes...
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