(DOWNLOAD) "Kent v. Commissioner of Internal Revenue" by United States Court Of Appeals Sixth Circuit # eBook PDF Kindle ePub Free
eBook details
- Title: Kent v. Commissioner of Internal Revenue
- Author : United States Court Of Appeals Sixth Circuit
- Release Date : January 27, 1948
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 71 KB
Description
Petitioner sought redetermination of deficiencies in income taxes, which were asserted by the Commissioner for 1940 and 1941. The result of respondents action was to tax petitioner on certain income arising out of three different partnerships: (1) Southern Air Services; (2) the Pine Bluff School of Aviation; and (3) Helena Aero Tech School. Petitioner claims that his wife was the owner of the interests in the partnerships which were taxed to him. An additional issue in the case is whether petitioner is taxable on a gain resulting from a corporate liquidation.