Citations
- 96 F. Supp. 282
Full opinion text
BYERS, District Judge.
An examination of the testimony yields agreement with the views of the Referee which are understood to come down to this: That the so-called general partners did practically nothing to earn the salaries seemingly paid to them on behalf of the selling agency; that the special partners, so-called, were the real salesmen, and that the action of the Collector in allowing deductions only as to them was enlightened.
The Referee’s determination is affirmed. Settle order.