(DOWNLOAD) "Sage v. Commissioner of Internal Revenue." by United States Court Of Appeals Fifth Circuit. ~ eBook PDF Kindle ePub Free

March 16, 2021

eBook details

Title: Sage v. Commissioner of Internal Revenue.
Author : United States Court Of Appeals Fifth Circuit.
Release Date : January 15, 1949
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 63 KB

Description

This case presents the question of the bona fides and realities for tax purposes of a family-partnership arrangement between father and daughter, and also the question of the actual date of sale of a partnership interest in another and unrelated enterprise. The petitioners, Robert S. and Julia Lesage, residents of the State of Texas, are husband and wife, the latter being a party only because all net income during the calendar years 1942 and 1943, the years involved in this litigation, was community income.