(Download) "People v. Fondron" by Fifth Appellate District Court of Appeal of California * eBook PDF Kindle ePub Free
eBook details
- Title: People v. Fondron
- Author : Fifth Appellate District Court of Appeal of California
- Release Date : January 20, 1984
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 62 KB
Description
This appeal challenges the trial courts granting of summary judgment in favor of the respondent. Two central issues are raised on appeal. First, does the transfer of property to a commencing partnership in which the partnership assumes the indebtedness of the transferor, a copartner, constitute a sale under the California Revenue and Taxation Code. Second, assuming a sale, is it proper to assess the transferors tax liability based on the total amount of the indebtedness assumed by the partnership. Because we find the trial court properly decided these issues, we affirm.
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