[Download] "Tomlinson v. Commissioner of Internal Revenue." by United States Court Of Appeals Fifth Circuit. * eBook PDF Kindle ePub Free

eBook details

Title: Tomlinson v. Commissioner of Internal Revenue.
Author : United States Court Of Appeals Fifth Circuit.
Release Date : January 18, 1952
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 64 KB

Description

This is another of the long list of partnership tax cases in which the tax court, with a die-hard persistence in clinging to the objective tests laid down in Commissioner v. Tower, 327 U.S. 280, 66 S. Ct. 532, 90 L. Ed. 670, has twice found for the commissioner on undisputed facts which, under the rule of Commissioner v. Culbertson, 337 U.S. 733, 69 S. Ct. 1210, 93 L. Ed. 1659, require a contrary conclusion.