Court of Appeals for the Sixth Circuit May 31, 1955, 12273 (Roy C. Whayne v. Seldon R. Glenn, Collector of Internal Revenue for Kentucky)

PER CURIAM.

This is an income tax case arising out of a family partnership. Appellant sued the Collector of Internal Revenue for a refund of the additional income tax which he was required to pay as a result of the Commissioner’s refusal to recognize the status of appellant’s wife as a partner in the firm.