Court of Appeals for the Fourth Circuit November 20, 1959, 7855 (T. M. Stanback, T. M. Stanback and Ada M. Stanback, Fred J. Stanback, Fred J. Stanback and Elizabeth C. Stanback v. Commissioner of Internal Revenue)

HAYNSWORTH, Circuit Judge.

Here we deal with the taxation of the income of a family partnership during years preceding 1951. Involved are questions of collateral estoppel to relitigate the tax recognition of the partnership agreement and of the Commissioner’s duty to tax capital earnings proportionately to the owners of the capital.