(DOWNLOAD) "Hash v. Commissioner of Internal Revenue" by United States Court of Appeals ~ Book PDF Kindle ePub Free
eBook details
- Title: Hash v. Commissioner of Internal Revenue
- Author : United States Court of Appeals
- Release Date : January 15, 1959
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 62 KB
Description
This case involves a deficiency in the individual income tax of G. Lester Hash (taxpayer) for the calendar year 1953. The deficiency resulted from the determination by the Commissioner that an amount of $12,284.97, credited in 1953 to taxpayers personal account on the books of a corporation of which he was president, was taxable as a dividend constructively received by taxpayer in that year. The Tax Court sustained the Commissioner, T.C. Memo. 1959 - 96, finding that the amount credited was income to taxpayer under secs. 22(a) and 115(a) of the Internal Revenue Code of 1939.