UNITED STATES v. BASYE

No. 71-1022.

410 U.S. 441 (1973)

93 S.Ct. 1080

35 L.Ed.2d 412

UNITED STATES v. BASYE ET AL.

Supreme Court of United States.

Decided February 27, 1973.


Attorney(s) appearing for the Case

Solicitor General Griswold argued the cause for the United States. With him on the briefs were Assistant Attorney General Crampton, Richard B. Stone, Meyer Rothwacks, and Ernest J. Brown.

Valentine Brookes argued the cause for respondents. With him on the brief were Leonard A. Marcussen, and Lawrence V. Brookes.*


MR. JUSTICE POWELL delivered the opinion of the Court.

This is a partnership income tax case brought here by the United States on a petition for writ of certiorari from the Court of Appeals for the Ninth Circuit. Respondents, physicians and partners in a medical partnership, filed suit in the District Court for the Northern District of California seeking the refund of income taxes previously paid pursuant to a deficiency assessed by the Commissioner of Internal Revenue...

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