(DOWNLOAD) "Commissioner of Internal Revenue v. Sherman" by United States Court Of Appeals For The Sixth Circuit * eBook PDF Kindle ePub Free
eBook details
- Title: Commissioner of Internal Revenue v. Sherman
- Author : United States Court Of Appeals For The Sixth Circuit
- Release Date : January 06, 1943
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 65 KB
Description
The commissioner of Internal Revenue petitions for a review of the decision of the United States Board of Tax Appeals (now the United States Tax Court) holding that, in the circumstances of athis case, no taxable income resulted to the decedent, John Q. Sherman, and his widow, Katherine M. Sherman, from the payment of a mortgage on real estate for less than the face amount of the mortgage indebtedness. The Commissioner of Internal Revenue had determined a deficiency of $20,548.57 in the income tax of the husband and wife for the year 1936; but the Board of Tax Appeals, upon redetermination, found that there was an over-payment of $17.21.