United States of America, and Cross-Appellee v. Joe R. Ramos and Mary Ramos, and Cross-Appellants

Before us are two family partnership cases. Both involve federal income tax claims, — one for the year 1956, and the other for the year 1957. The two cases were consolidated for trial in the district court, and are before this court on a consolidated record.

In the first case, the Commissioner of Internal Revenue determined that the entire income from a partnership allegedly entered into and existing during the year 1956, by and between Joe R. Ramos and Mary Ramos, his wife, appellees, (Joe R. Ramos being hereinafter sometimes called “taxpayer”), and their son and daughter, Joe S. Ramos and Dolores Donaldson, respectively, must be taxed to the appellees. In the second case the Commissioner of Internal Revenue determined that the entire income from a partnership allegedly entered into and existing during the year 1957, by and between Joe R. Ramos and his son and daughter, must be taxed to the appellees.

The deficiencies assessed in each case were paid, and claim for refunds were filed and rejected. Within the time provided in § 6532 of the Internal Revenue Code of 1954, appellees instituted actions in the district court for the recovery of taxes paid for the years 1956 and…