Shipe, Cloud & Co. v. Repass

How courts have described this case

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

• ”[T]he reality vel non of the partnership for tax purposes ... depends upon whether the partners really and truly intended to join together for the purpose of carrying on a business and sharing in the profits or losses or both.”

Source: CourtListener parenthetical corpus (CC0).