(Download) "Carlisle v. Commissioner of Internal Revenue" by Sixth Circuit Circuit Court Of Appeals ~ eBook PDF Kindle ePub Free
eBook details
- Title: Carlisle v. Commissioner of Internal Revenue
- Author : Sixth Circuit Circuit Court Of Appeals
- Release Date : January 02, 1948
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 64 KB
Description
The facts in the present tax case are simple and undisputed. Its single problem involves the effect of statutory changes made in 1942 upon the incidence of a tax upon capital gains received by the executrix of an estate in the 1942 tax year and distributed in that year to her as residuary legatee. The respondent determined that such gains must be included in the legatees income, and assessed a deficiency. The tax court agreed and the legatee seeks review of its decision.