When you look at the a combined financial, all of the people with it was agreeing with the loan, each party are similarly liable 8 Jolson , step three T.C. 1184, 1186 (1944); Nicodemus , 26 B.T.A beneficial. 125 (1932); Neracher , 32 B.T.A. 236 (1935); Finney , T.C. Memo. 1976 – 329 . 9 […]