United States Board of Tax Appeals January 30, 1929, Docket No. 17323 (Stanley v. Commissioner)

*160OPINION

Akundell :

The petitioner admits that the decision of the Supreme Court of Kings County holding that he and Crapp were partners *161and that the latter was entitled to an accounting from the former for his copartnership interest, is binding upon him and should be followed by the Board, but argues that inasmuch as he had no intention of making Crapp a partner in his business, the