
    No. 218-52.
    January 11, 1955
    
      Philip Lieber and Mrs. Clara L. Lieber.
    
   Income tax; family partnerships; real or fictitious. Plain.tiff entitled to recover. 128 C. Cls. 128.

On a stipulation signed by the parties showing the amount due in accordance with the opinion of the court, judgment was entered for the plaintiffs for $89,017.16, with interest, subject to an offset in favor of the defendant for $32,447.76, with interest.  