[DOWNLOAD] "Crowell v. Commissioner of Internal Revenue" by Sixth Circuit Circuit Court Of Appeals " Book PDF Kindle ePub Free

eBook details

Title: Crowell v. Commissioner of Internal Revenue
Author : Sixth Circuit Circuit Court Of Appeals
Release Date : January 06, 1932
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 64 KB

Description

Both appeals are from decisions of the Board of Tax Appeals based upon one set of findings, and by stipulation here consolidated. The controversy involves the test that, under the applicable statute and regulations, must be applied to determine value for income tax purposes of shares of stock received as compensation for personal services, and the effect of the presumption that the commissioners determination is correct.