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