Kasch v. Commissioner
United States Board of Tax Appeals
1. Upon the record, held, that during the taxable year in question petitioners did not operate their seed business in partnership with their minor son. 2. The evidence introduced by the respondent fails to prove that petitioners were guilty of fraud with intent to evade tax.
1Opinion of the Court
ED KASCH AND THEODORA KASCH, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Kasch v. Commissioner
Docket No. 48293.
United States Board of Tax Appeals
25 B.T.A. 284; 1932 BTA LEXIS 1544;
January 21, 1932, Promulgated
1. Upon the record, held, that during the taxable year in question petitioners did not operate their seed business in partnership with their minor son.
2. The evidence introduced by the respondent fails to prove that petitioners were guilty of fraud with intent to evade tax.
R. E. McKie, Esq., for the petitioners.
Harold Allen, Esq., for the respondent.
LOVE
This proceeding…
2Cases cited1 opinion
- Kasch v. CommissionerUnited States Board of Tax Appeals · 1932