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(Download) "R. & L. Inc. v. Commissioner of Internal Revenue" by Fifth Circuit Circuit Court Of Appeals ~ Book PDF Kindle ePub Free

R. & L. Inc. v. Commissioner of Internal Revenue

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eBook details

  • Title: R. & L. Inc. v. Commissioner of Internal Revenue
  • Author : Fifth Circuit Circuit Court Of Appeals
  • Release Date : January 24, 1936
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 61 KB

Description

The taxpayer R. & L., Inc., was by the Commissioner and the Board of Tax Appeals held liable to pay the special tax of 50 per cent. of its net income for the year 1929 imposed by section 104 of the Revenue Act of 1928 (26 U.S.C.A. 104 note), as being a corporation formed or availed of that year for the purpose of preventing the imposition of surtax upon its shareholders. It contends that it is not liable to the tax and that an item of $61,847 returned by it as income was really not such.


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