[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

February 03, 2021

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.