Court of Appeals for the Eighth Circuit April 24, 1945, No. 12773 (Doll v. Commissioner)

STONE, Circuit Judge.

This is a review of a decision by the Tax Court on claims for refund of parts of individual income taxes paid by Francis Doll for the years 1937, 1938 and 1939. Petitioner contends that included in his individual assessment for these years was the entire income of a business conducted as partnership in which he was but one member — his wife being the other partner.