Neil

This appeal is from a judgment denying recovery of Federal income taxes paid by appellants, William P. 'Neil and Mary Neil, husband and wife, for the calendar year 1946.

At all pertinent times, appellants were domiciled in California, a community property State. From December 2, 1943, to September 30, 1946, William P. Neil was a member of a partnership called LeRoy D. Owen Company. All income of appellants or either of them, including William P. Neil’s share of the partnership’s income, was community property of appellants- — -property in which they had equal interests.

The partnership was a limited one formed under the California Limited Partnership Act by LeRoy D. Owen and Preston D. Orem by signing certificates in duplicate on October 30, 1943. Also, on October 30, 1943, Owen and Orem signed an agreement entitled “Articles of Limited Partnership.”

The certificates named Owen as the general partner, named Orem as the limited partner and stated: “ * * * The character of the [partnership] business shall be a general business and industrial real estate brokerage business, to include the leasing and sale of buildings and vacant properties, the promotion of building contracts and…