8 Jolson , step 3 T.C. 1184, 1186 (1944); Nicodemus , 26 B.T.A beneficial. 125 (1932); Neracher , thirty-two B.T.A good. 236 (1935); Finney , T.C. Memo. 1976 – 329 .
nine Internal revenue service Page Governing 5707309730A; Higgins , 16 T.C. 140 (1951); Finney , T.C. Memo. 1976 – 329 ; Irs Page Ruling 201451027; and Rev. Rul. 59 – 66 .
23 Pick, elizabeth.g., Nicodemus , twenty-six B.T.A beneficial 125 (1932); Rev. Rul. 72 – 79 ; Rev. Rul. 71 – 268 . County legislation is going to be consulted to determine responsibility to own together owned propertymunity assets states aren’t discussed in this article once the attention is found on unmarried joint customers.