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eBook details

• Title: United Nat. Corporation v. Commissioner
• Author : United States Court of Appeals for the Ninth Circuit
• Release Date : January 15, 1944
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 63 KB

Description

This is a review of an order of the Tax Court determining a deficiency in income taxes of the petitioner, hereinafter called the taxpayer, for its fiscal tax year ending June 30, 1939. The claimed deficiency arose from a failure to return as gross income $15,291.75, distributed to taxpayer in the tax year by Murphey, Favre & Co., a corporation, hereinafter called the Murphey Co., having only common shares outstanding, of which taxpayer held all.

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