decided: January 24, 1951.
FREDERICK E. ANDERSON, PETITIONER,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
Petitions to review two decisions of the Ax Court consolidated for hearing, redetermining deficiencies in the income taxes of the petitioner for the years 1943, 1944 and 1945. The petitioner sought, and was denied, recognition for tax purposes of a partnership in which he and his wife were the sole partners.
Before Chase, Clark and Frank, Circuit Judges.
Author: Per Curiam
Decisions affirmed on the authority of Morrison v. Commissioner of Internal Revenue, 2 Cir., 177 F.2d 351.
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