(Download) "Commissioner of Internal Revenue v. Reece" by United States Court of Appeals First Circuit # Book PDF Kindle ePub Free
eBook details
- Title: Commissioner of Internal Revenue v. Reece
- Author : United States Court of Appeals First Circuit
- Release Date : January 03, 1956
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 65 KB
Description
The Commissioner asks us to review a decision of the Tax Court entered August 10, 1955, concluding that there is no deficiency in the income tax of Franklin A. Reece for the calendar year 1947. In determining a deficiency, the Commissioner had ruled that certain "royalty" income paid to the taxpayers wife pursuant to an assignment must be attributed to the taxpayer and included in his gross income for the year 1947. The Tax Court held otherwise. We think the Tax Court was right.