[Download] "Brainard v. Commissioner of Internal Revenue" by Seventh Circuit Circuit Court of Appeals ~ eBook PDF Kindle ePub Free

eBook details

Title: Brainard v. Commissioner of Internal Revenue
Author : Seventh Circuit Circuit Court of Appeals
Release Date : January 29, 1937
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 65 KB

Description

This petition for review involves income taxes for the year 1928. The question presented is whether under the circumstances set forth in the findings of the Board of Tax Appeals, the taxpayer created a valid trust, the income of which was taxable to the beneficiaries under section 162 of the Revenue Act of 1928.