[DOWNLOAD] "Lovell and Hart Inc. v. Commissioner of Internal Revenue" by United States Court Of Appeals For The Sixth Circuit " Book PDF Kindle ePub Free
eBook details
- Title: Lovell and Hart Inc. v. Commissioner of Internal Revenue
- Author : United States Court Of Appeals For The Sixth Circuit
- Release Date : January 02, 1972
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 67 KB
Description
We consider an appeal from a decision of the Tax Court upholding the Commissioners determination that appellant "constructively received" certain notes issued to its shareholders in exchange for property transferred by appellant to a corporation it controlled. The facts are explicated in the opinion of the Tax Court, reported at 39 P-H Tax Ct. Mem. para. 70,335 (1970), and we affirm on the basis of that opinion for the reasons set forth herein.
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