Essays on John Brown

John Brown and Kathy Brown v. Commissioner

Respondent assessed deficiencies in petitioners’ Federal income tax liabilities for 2012 and 2013 totaling $ 8000 by 2014 by legislative notice of deficiency. The question to be addressed in this memo is whether the petitioners’ fishing boat charter service was conducted for profit or as a hobby and whether it…

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Pages: 3

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