(Download) "Estate of Levi T. Scofield v. Commissioner of Internal Revenue" by United States Court Of Appeals Sixth Circuit # eBook PDF Kindle ePub Free
eBook details
- Title: Estate of Levi T. Scofield v. Commissioner of Internal Revenue
- Author : United States Court Of Appeals Sixth Circuit
- Release Date : January 03, 1959
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 82 KB
Description
Petitioners in these cases, consolidated on appeal from decisions of the Tax Court, are, with one exception, trustees and beneficiaries of trusts, who severally complain of the disallowance to a testamentary trust of loss deductions to which they claim to be entitled under Section 23(e) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 23(e) refusal of the Tax Court to allow certain trustees fees as "back pay" within the meaning of Section 107(d) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 107(d); and the taxation by the Commissioner of Internal Revenue of a certain land trust as an association, at corporate rates, rather than taxing it as a trust.The Commissioner of Internal Revenue appeals from the decision that a certain notice of deficiency was invalid and, therefore, deprived the Tax Court of jurisdiction in that case.