· 8/8/1933
J. F. Wilcox & Sons v. Commissioner
Citations
- 28 B.T.A. 878
- 1933 BTA LEXIS 1059
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- noting that the RUP A did not fundamentally alter the nature of liability for partners and partnerships
- noting that the court looks to equity and good conscience that calls for determinations dependent on the facts and circumstances of individual cases when considering joinder of a necessary party under CR 19
- noting that the court looks to equity and good conscience that calls for determinations dependent on the facts and circumstances of individual cases when considering joinder of a necessary party under CR 19
- title owner of mall was not necessary party in injured plaintiff's premises liability action
- “[T]he test in a premises liability action is whether one is the ‘possessor’ of property, not whether someone is a ‘true owner’ (the titleholder) of property.”
- title owner of mall was not necessary party in injured plaintiff’s premises liability action
Source: CourtListener parenthetical corpus (CC0).
Judges: Matthews
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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