[DOWNLOAD] "Choctaw and Chickasaw Nations v. Seitz" by United States Court of Appeals Tenth Circuit * Book PDF Kindle ePub Free

eBook details

Title: Choctaw and Chickasaw Nations v. Seitz
Author : United States Court of Appeals Tenth Circuit
Release Date : January 18, 1951
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 64 KB

Description

The sole question presented by this petition to review a decision of the Tax Court is whether the wife of the petitioner should be recognized for income tax purposes as a partner in the firm known as McCormicks Gilt Edge Dairy.The Commissioner found that for tax purposes the wife was not a partner and accordingly determined a deficiency in the income of the taxpayer for the years 1943, 1944 and 1945. The Tax Court affirmed.