United States Board of Tax Appeals February 13, 1926, Docket Nos. 1596, 1601 (Appeals of Miller)

*738OPINION.

MoRRis:

The question involved in these appeals is: Who composed the various partnerships and what were the respective interests of each? There are a number of partnerships involved, for the most part created by informal, verbal agreements and understandings. The books and records are meager and incomplete, and the evidence is confusing and conflicting.