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SPIESMAN v. COMMISSIONER OF INTERNAL REVENUE

No. 15752.

260 F.2d 940 (1958)

Mathew J. SPIESMAN, Jr., and Mary Spiesman, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

October 17, 1958.

Attorney(s) appearing for the Case

Paul Castoldi, Francis J. Butler, Spokane, Wash., for petitioners.

Charles K. Rice, Asst. Atty. Gen., Marvin W. Weinstein, Robert N. Anderson, Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before HEALY and FEE, Circuit Judges, and JAMES M. CARTER, District Judge.

JAMES M. CARTER, District Judge.

This case involves the validity of a family partnership, Section 191 of the Internal Revenue Code of 1939, [as added by Section 340(b) of the Revenue Act of 1951, c. 521, 65 Stats. 452], 26 U.S. C.A. § 191 and Section 3797 of the Internal Revenue Code of 1939 [as amended by Section 340(a) of the Revenue Act of 1951, supra], 26 U.S.C.A. § 3797. The texts of the statutes are set forth in the margin.1

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