No. L-94. June 5, 1933. Thomas G. Haight, of Jersey City, N.J. (Robert H. Montgomery and J. Marvin Haynes, both of Washington, D.C., on the brief), for plaintiff. Charles B. Rugg, Asst. Atty. Gen (Joseph H. Sheppard, of Washington, D.C., on the brief), for the United States. Before WHALEY, WILLIAMS, LITTLETON, and GREEN, Judges. WHALEY, Judge. The question presented in this case is whether plaintiff is entitled to deductions from gross income in the fiscal year ended November 30, 1919, on account

No Docket Number March 20, 1909 C. H. Finn, Hawley, Puckett Hawley, and Frank Estabrook, for George Stoddard. L. F. Clinton, Neal Kinyon, Griffiths Griffiths, and Rice, Thompson Buckner, for objecting creditors. DIETRICH, District Judge 1. PARTNERSHIP (§ 241*) — RETIRING PARTNER-LIABILITY FOR FIRM DEBTS — ES-TOPPEL. The principle underlying the responsibility of a partner, who retire? without publishing proper notice, to subsequent creditors of the firm, is that of estoppel, Implying that the partner