[DOWNLOAD] "Commissioner of Internal Revenue v. Horseshoe Lease Syndicate." by United States Court of Appeals for the Fifth Circuit * eBook PDF Kindle ePub Free

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eBook details

• Title: Commissioner of Internal Revenue v. Horseshoe Lease Syndicate.
• Author : United States Court of Appeals for the Fifth Circuit
• Release Date : January 26, 1940
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 69 KB

Description

Upon petition to review a decision of the Board of Tax Appeals, we must decide whether or not the respondent was, during the tax year 1932, an association within the meaning of Section 1111(a)(2) of the Revenue Act of 1932, 26 U.S.C.A. Int. Rev. Acts, and, as such, was subject to income tax as a corporation.

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