Petitioner and her former husband, Alan O. Hickok, owned a 160-acre farm as tenants by the entirety. Pursuant to a separation agreement, the farm was sold on June 10, 1963 and the proceeds divided equally between them. In 1966 respondent State Tax Commission sent a notice of deficiency to petitioner and Hickok for failure to pay the unincorporated business tax on the liquidation of the farm. After a request for a redetermination, a hearing was held and respondent, in sustaining...
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.