Case Name: ARNOLD, Acting Collector of Internal Revenue, v. GREEN et al.
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1951-01-10
Citations: 186 F.2d 18
Docket Number: No. 13144
Parties: ARNOLD, Acting Collector of Internal Revenue, v. GREEN et al.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 186
Pages: 18–20

Head Matter:
ARNOLD, Acting Collector of Internal Revenue, v. GREEN et al.
No. 13144.
United States Court of Appeals Fifth Circuit.
Jan. 10, 1951.
Russell, Circuit Judge, dissented.
Edward J. P. Zimmerman, Ellis N. Slack, Robert N. Anderson, Sp. Assts. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Frank B. Potter, U. S. Atty., Fort Worth, Tex., O. Morris Harrell, Asst. U. S. Atty., Dallas, Tex., for appellant.
Wentworth T. Durant, William S. Campbell, Dallas, Tex., for appellee.
Before HUTCHESON, Chief Judge, and HOLMES and RUSSELL, Circuit Judges.

Opinion:
PER CURIAM.
This is an appeal from a judgment in a family partnership case tried to the court without a jury. Entered after a full hearing and upon findings that the partner taxpayer and his daughters had intended in good faith to form, and had in fact formed, a valid partnership, the collector is here insisting that the findings are wholly erroneous and the judgment may not stand.
We cannot agree. The partnership, though made with minors, was valid under Texas law. So valid, it was valid, against the claim of the commissioner, unless it was entered into not in good faith but as a sham or pretense. The district judge, upon evidence sufficient to support his findings, has found good faith in law and in fact. We cannot, on this record, set these findings aside as clearly erroneous.
The judgment is Affirmed.
. Washington v. Washington, Tex.Civ.App., 31 S.W. 88; Clemmer v. Price, 59 Tex.Civ.App. 84, 125 S.W. 694; Chauncey v. Gambill, Tex.Civ.App., 126 S.W.2d 775; 23 Tex.Jur., 714, 728, 733, 744; 32 Tex.Jur., 225.
. Belcher v. Commissioner, 5 Cir., 162 F.2d 974; Arnold v. Schepps, 5 Cir., 166 F.2d 821; Commissioner v. Culbertson, 337 U.S. 733, 69 S.Ct. 1210, 93 L.Ed. 1659.