In re American Toy Works, Inc. ( 1950 )

BYERS, District Judge.

An examination of the testimony yields agreement with the views of the Referee which are understood to come down to this: That the so-called general partners did practically nothing to earn the salaries seemingly paid to them on behalf of the selling agency; that the special partners, so-called, were the real salesmen, and that the action of the Collector in allowing deductions only as to them was enlightened.

The Referee’s determination is affirmed. Settle order.