(Download) "Huntington Nat. Bank v. Commissioner of Internal Revenue" by Sixth Circuit Circuit Court Of Appeals " eBook PDF Kindle ePub Free
eBook details
- Title: Huntington Nat. Bank v. Commissioner of Internal Revenue
- Author : Sixth Circuit Circuit Court Of Appeals
- Release Date : January 03, 1937
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 69 KB
Description
Whether a trust instrument transferring stock to a trustee for the equal benefit of two beneficiaries created a single trust or two separate and distinct trusts, whether when the trustee sold stock through a broker at an advance over its cost to the settlor it realized a taxable gain thereon at the date of sale in one tax year or in a later year, when the brokers check for the proceeds was received, and whether the deficiency asserted against the trustee should be reduced by taxes paid by it on the assumption that it represented two distinct trusts when no claim for refund had been made and the period of limitation had expired, are the questions involved in this review. The Board of Tax Appeals found against the taxpayer, and it seeks reversal.
 "Huntington Nat. Bank v. Commissioner of Internal Revenue" by Sixth Circuit Circuit Court Of Appeals " eBook PDF Kindle ePub Free){kind=link}