Zackery Daniel Fairfield v. State of Indiana (mem. dec.)

How courts have described this case

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

• holding that joint venture arrangement was to be treated as a partnership for tax purposes and that the character of real estate sales income was determined at the partnership level
• interpreting \his trade or business\ under section 1221(1) to mean the trade or business of the partnership

Source: CourtListener parenthetical corpus (CC0).