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1. Comm'r v. Culbertson, No. 313, SUPREME COURT OF THE UNITED STATES, February 7, 1949, Argued , June 27, 1949, Decided
OVERVIEW: In a tax dispute case, whether a family partnership was real, for purposes of taxing its cattle business, depended on whether the partners intended in good faith and with a business purpose to join together in the present conduct of the enterprise.
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