[Download] "Commissioner of Internal Revenue v. Cleveland Trinidad Paving Co." by Sixth Circuit Circuit Court Of Appeals # eBook PDF Kindle ePub Free
eBook details
- Title: Commissioner of Internal Revenue v. Cleveland Trinidad Paving Co.
- Author : Sixth Circuit Circuit Court Of Appeals
- Release Date : January 06, 1932
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 69 KB
Description
During the years 1924, 1925, 1926, and 1927, the respondent completed pavement construction contracts under which substantial portions of the agreed considerations were retained, by the municipalities for which the work was done, to guarantee maintenance of the pavements for specified periods. The question here involved is whether these retained percentages were taxable as income for the years in which the contracts were completed, except as to maintenance, or for those years in which the money (or the residue, if expenditures had been made therefrom in the interim), was paid to the respondent. The Board of Tax Appeals held that the latter course was the proper one, and the Commissioner brings the present proceeding to review.
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