(DOWNLOAD) "Harkness v. Commissioner Internal Revenue" by United States Court of Appeals Ninth Circuit. # Book PDF Kindle ePub Free

eBook details

Title: Harkness v. Commissioner Internal Revenue
Author : United States Court of Appeals Ninth Circuit.
Release Date : January 28, 1951
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 65 KB

Description

These cases, consolidated for hearing, present the question whether in the year 1943 there was, for tax purposes, a valid family partnership composed of the two petitioners, who are husband and wife, and their two children. The opinion and findings of the Tax Court, reported in 13 T.C. 1039, recite the facts surrounding the formation of the alleged partnership, the agreement entered into by the parties, and their acts and conduct during 1943.