Batman v. Commissioner
id:
batman-v-commissioner-249-15653782
title:
Batman v. Commissioner
text:
Batman v. Commissioner, 189 F.2d 107, is a 1951 decision of the United States Court of Appeals for the Fifth Circuit in the area of partnership taxation. It concerned a bid by a Texas Panhandle farmer to convert his farm into a family partnership by transferring some of its assets to his teenaged son. A three-judge panel unanimously affirmed the decision of the United States Tax Court that disallowed this. The Tax Court judge had not found that any of the actions taken to convert the farm into a
brand slug:
wiki
category slug:
encyclopedia
description:
United States Court case
original url:
https://en.wikipedia.org/wiki/Batman_v._Commissioner
date created:
date modified:
2023-09-13T01:49:06Z
main entity:
{"identifier":"Q16950571","url":"https://www.wikidata.org/entity/Q16950571"}
image:
{"content_url":"https://upload.wikimedia.org/wikipedia/commons/e/ef/Seal_of_the_United_States_Court_of_Appeals_for_the_Fifth_Circuit.svg","width":512,"height":512}
fields total:
13
integrity:
15