(Download) "Commissioner of Internal Revenue v. Central Nat. Bank of Cleveland." by United States Court Of Appeals For The Sixth Circuit * eBook PDF Kindle ePub Free
eBook details
- Title: Commissioner of Internal Revenue v. Central Nat. Bank of Cleveland.
- Author : United States Court Of Appeals For The Sixth Circuit
- Release Date : January 08, 1941
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 71 KB
Description
Before the Board of Tax Appeals, the Commissioner of Internal Revenue contended that the income for a portion of the year 1934 from four trusts, created by respondents decedent, W. G. Wilson, is taxable to the decedents estate under Section 166 of the Revenue Act of 1934, 26 U.S.C.A. Int. Rev. Code, § 166. The Board held against the Commissioner, who, upon this petition for review, concedes that the income of the trusts is not taxable to the estate under Section 166, but insists that the trust income is so taxable under Section 22(a) of the Revenue Act of 1934, C. 277, 48 Stat. 680, Title 26, Section 22, U.S.C.A. Int. Rev. Code. This new point was not presented to the Board of Tax Appeals or considered by that agency.
 "Commissioner of Internal Revenue v. Central Nat. Bank of Cleveland." by United States Court Of Appeals For The Sixth Circuit * eBook PDF Kindle ePub Free){kind=link}