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FINLEN v. HEALY

Nos. 798 and 799.

187 F.Supp. 434 (1960)

James T. FINLEN and Ruth Finlen, his wife, Plaintiffs, v. Frank J. HEALY, District Director of Internal Revenue for the District of Montana, Defendant.

United States District Court D. Montana, Helena Division.

August 23, 1960.

Attorney(s) appearing for the Case

William M. Kirkpatrick, Butte, Mont., William G. Baucus, John D. Stephenson, Great Falls, Mont., and P. L. MacDonald, Butte, Mont., for plaintiffs.

Krest Cyr, U. S. Atty., Butte, Mont., for defendant.

BOLDT, District Judge.

These cases involve the application of 26 U.S.C. § 704(e) (§ 704(e) Internal Revenue Code of 1954) to the family partnership arrangement of plaintiffs and their four children in a mining business venture. The Commissioner refused to recognize the purported partnership as valid for tax purposes and consequently treated the partnership income paid to the children as income of plaintiffs and adjusted the tax liability of plaintiffs accordingly...

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