Sam Snyder v. United States

This is the third in a series of appeals brought to this court by the appellant, all of which grew out of a dispute over the validity for tax purposes of a certain family partnership. The decision of this court in Snyder v. Westover, 9 Cir., 217 F.2d 928 , reversed the judgment of the court below which had denied Snyder recovery by way of refund of individual income taxes for the years 1943, 1944 and 1946, paid by him following the Commissioner’s assessment of deficiency for those years.

During the years mentioned, and also in the year 1945, Snyder’s daughter, who under the partnership-agreement had a one-fourth interest in the firm, reported a one-fourth share of the partnership income on her returns and paid the taxes' thereon. The Commissioner, refusing to recognize the daughter as a partner, included her share in his computation of the income of the appellant for the years mentioned. Upon the appeal this court upheld the contention of Snyder that the partnership was valid. This opinion assumes the reader’s familiarity with that earlier decision.

Upon the remand, following the reversal, the district court on March 29, 1955, entered judgment for refund of the claimed…