SOLOMON, District Judge.
Plaintiff brought this action under Title 28, Section 1346(a) (1), U.S.C.A., to recover $65,564.46 of income taxes paid by him for the year 1945, upon the ground that he was entitled to a deduction of $93,205.61 from his gross income for such year as a net operating loss carry-back from the year 1947.
Plaintiff is entitled to prevail if the partnership agreement entered into between plaintiff and his two sons is invalid for income...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.