Kenneth G. Hamm and Bettye W. Hamm v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• because the partnership existed solely to practice law, the income from Mr. Hamm's services as a judge was not partnership income because those services were outside the scope of his partnership duties

Source: CourtListener parenthetical corpus (CC0).