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