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(DOWNLOAD) "William F. Wolf v. Commissioner Internal" by United States Court of Appeals for the Ninth Circuit ~ eBook PDF Kindle ePub Free

William F. Wolf v. Commissioner Internal

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eBook details

  • Title: William F. Wolf v. Commissioner Internal
  • Author : United States Court of Appeals for the Ninth Circuit
  • Release Date : January 04, 1966
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 66 KB

Description

CROCKER, District Judge: Before us is a petition for review of a Tax Court decision holding that the petitioners were deficient in the payment of their income tax for the taxable year 1958 in the amount of $17,246.84. The issue is whether the Tax Court properly held that the assumption of the Partnership's personal liability constituted the payment of a dividend to the partnership, and that the transaction was not within the meaning of Section 351 of the Internal Revenue Code of 1954. 1


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