(DOWNLOAD) "Collamer v. Commissioner of Internal Revenue." by United States Court of Appeals # Book PDF Kindle ePub Free
eBook details
- Title: Collamer v. Commissioner of Internal Revenue.
- Author : United States Court of Appeals
- Release Date : January 08, 1950
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 65 KB
Description
This is an appeal by E.L. Collamer, Sr., (hereinafter called taxpayer) from a decision of the Tax Court of the United States upholding the refusal of the Commissioner of Internal Revenue to recognize the existence of a partnership relation between taxpayer and his wife, in the operation of a moving picture theatre. Accordingly, the total income from the theatre for the calendar years 1943 and 1944 was held to be taxable to the taxpayer, against whom federal income taxes amounting to $19,812.40 for these two years was duly assessed.
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