(Download) "Commissioner of Internal Revenue v. Trustees of Lumber Inv. Assn" by United States Court of Appeals for the Seventh Circuit * eBook PDF Kindle ePub Free
eBook details
- Title: Commissioner of Internal Revenue v. Trustees of Lumber Inv. Assn
- Author : United States Court of Appeals for the Seventh Circuit
- Release Date : January 26, 1938
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 84 KB
Description
These cases are here on petitions for review of decision of the United States Board of Tax Appeals. The decisions were rendered in proceedings for the redetermination of income tax deficiencies.Causes No. 6435 and 6436 were docketed as one cause by the United States Board of Tax Appeals, the consolidated causes presenting two issues. One issue was decided in favor of the taxpayer, and the Commissioner petitions for review thereof in our cause No. 6435. The other issue was decided in favor of the Commissioner and the taxpayer petitions for review in our cause No. 6436. Cause No. 6437 in this court is here on petition of the taxpayer for a review of an adverse decision in a separately docketed cause before the Board. The causes before the Board of Tax Appeals were consolidated for hearing and the appeals to this court are likewise consolidated. Causes No. 6436 and 6437 present the same question of law and will be discussed together.