(Download) "Williamson v. Commissioner of Internal Revenue." by United States Court of Appeals " Book PDF Kindle ePub Free
eBook details
- Title: Williamson v. Commissioner of Internal Revenue.
- Author : United States Court of Appeals
- Release Date : January 17, 1953
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 65 KB
Description
This is an appeal by the taxpayers from decisions of the Tax Court of the United States determining a deficiency in federal income tax for the calendar years 1945 and 1946. While the asserted income tax liability for the year 1945 involves only the petitioner, John W. Williamson, he and his wife, Inez Williamson, filed a joint return for the year 1946. Since both cases involved the identical issue, they were consolidated for trial; and, though separate decisions were made for each year, only one opinion was rendered and a joint petition for review was filed.
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