THACHER, District Judge.
On motion to dismiss complaint in action to recover income taxes alleged to have been wrongfully assessed. The taxpayer was the owner of a business which was incorporated June 26, 1919. He had other sources of income. With respect to the income of the business, he chose to be taxed for the year 1918 and that portion of the year 1919 prior to incorporation as if the income was that of a corporation. This was permitted by section 330 of the...
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.