eBook details
- Title: Crowell v. Commissioner of Internal Revenue
- Author : Sixth Circuit Circuit Court Of Appeals
- Release Date : January 06, 1932
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 64 KB
Description
Both appeals are from decisions of the Board of Tax Appeals based upon one set of findings, and by stipulation here consolidated. The controversy involves the test that, under the applicable statute and regulations, must be applied to determine value for income tax purposes of shares of stock received as compensation for personal services, and the effect of the presumption that the commissioners determination is correct.