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(DOWNLOAD) "Hash v. Commissioner of Internal Revenue" by United States Court of Appeals ~ Book PDF Kindle ePub Free

Hash v. Commissioner of Internal Revenue

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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.


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