[DOWNLOAD] "Hudspeth v. Mcdonald" by United States Court of Appeals for the Tenth Circuit ~ eBook PDF Kindle ePub Free

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eBook details

• Title: Hudspeth v. Mcdonald
• Author : United States Court of Appeals for the Tenth Circuit
• Release Date : January 12, 1941
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 58 KB

Description

The Commissioner of Internal Revenue and the taxpayer, I. A. OShaughnessy, Inc., have appealed from the decision of the Board of Tax Appeals. The appeals are based upon one record and are from one judgment, involving the application of Section 23(m), (114(b)(3) of the Revenue Act of 1934, U.S.C. Tit. 26, 23(m), 114(b)(3), c. 277, 48 Stat. 680, 688, 710, 26 U.S.C.A. Int. Rev. Code, 23(m), 114(b)(3), to receipts from certain "in oil payment contracts" for the taxable year 1934.

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