District Court, M.D. Georgia May 27, 1971, Civ. A. 836 (Martin v. United States)

BOOTLE, Chief Judge:

This case is a sequel to Barham v. United States, 301 F.Supp. 43 (M.D.Ga.1969), aff’d 429 F.2d 40 (5th Cir. 1970). That case, as this one, involved tax treatment of income derived from a real estate investment by a group of entrepreneurs, which group we found in

Barham, supra,

in contemplation of the tax laws of the United States, to be a joint venture.