[DOWNLOAD] "Kent v. Commissioner of Internal Revenue" by United States Court Of Appeals Sixth Circuit # Book PDF Kindle ePub Free

January 01, 2021

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.