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· 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 CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.