(DOWNLOAD) "White v. Fitzpatrick" by Second Circuit United States Court Of Appeals " Book PDF Kindle ePub Free
eBook details
- Title: White v. Fitzpatrick
- Author : Second Circuit United States Court Of Appeals
- Release Date : January 10, 1951
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 59 KB
Description
Involved in this appeal is the recurring problem of tax savings claimed as a consequence of a transfer of property from husband to wife with resulting lease or license back. Here neither the Commissioner of Internal Revenue nor the district court has accepted the taxpayers view of the transactions; and he now appeals from the judgment against him in his action for a refund of the deficiency assessed against him by the Commissioner upon his income and victory taxes for the years 1941, 1943, and 1944.