Web Results

Estate of Carter v. Commissioner - Wikipedia

en.wikipedia.org/wiki/Estate_of_Carter_v._Commissioner

Judge(s) sitting, Henry Friendly, Wilfred Feinberg, Oscar Hirsh Davis (U.S. Court of Claims, sitting by designation). Case opinions. Majority, Friendly, joined by Feinberg, Davis. Laws applied. Inte...

HIRSCH v. COMMISSIONER OF INTERNAL REVENUE, 115 F.2d ...

casetext.com/case/hirsch-v-commissioner-of-internal-revenue-2

COMMISSIONER OF INTERNAL REVENUE. Circuit Court of Appeals, Seventh Circuit. 115 F.2d 656 (7th Cir. 1940). HIRSCH v. COMMISSIONER OF INTERNAL  ...

Eichinger - United States Tax Court

ustaxcourt.gov/UstcInOp/OpinionViewer.aspx?ID=10761

Apr 21, 2016 ... RICHARD A. EICHINGER AND DIANA SUAREZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Docket No. .... Hirsch v. Oliver, 970 N.E. 2d 651 (Ind. 2012). Thus, for 2009 Christel Eichinger.

Commissioner of Internal Revenue v. Sherman, 135 F.2d 68 (6th Cir ...

law.justia.com/cases/federal/appellate-courts/F2/135/68/1492313/

The Commissioner of Internal Revenue petitions for a review of the decision of the .... Hirsch v. Commissioner of Internal Revenue, 7 Cir., 115 F.2d 656, bears ...

Taxation of Debt Collection and Cancellation - Berkeley Law ...

scholarship.law.berkeley.edu/cgi/viewcontent.cgi?article=3154&context=californialawreview

The Internal Revenue Code provides specifically"' that, as to the cred- itor, the ..... basis give rise to ordinary income is the rule of Commissioner v. Carter.44.

PRESLAR v. COMMISSIONER OF INTERNAL REVENUE | FindLaw

caselaw.findlaw.com/us-10th-circuit/1078936.html

The Commissioner of Internal Revenue appeals the United States Tax ..... 147 F. 2d at 456-57 (doctrine does not apply to third-party transactions), with Hirsch v.

Discharge of Indebtedness Income and the Bankruptcy Tax Act of ...

ir.lawnet.fordham.edu/cgi/viewcontent.cgi?article=2503&context=flr

Co. v. Commissioner, 36 B.T.A. 340, 344-46 (1937) (income realized when bonds ... income.3 Section 61(a)(12) of the Internal Revenue Code (Code) only.

PPL Corp. and Subsidiaries v. Commissioner of Internal Revenue ...

www.scotusblog.com/case-files/cases/ppl-corp-and-subsidiaries-v-commissioner-of-internal-revenue/

Holding: The one-time “windfall tax” imposed in 1997 by the United Kingdom on a group of companies privatized between 1984 and 1996 is creditable under ...

Keogh v. Commissioner of Internal Revenue Case Brief - Quimbee

www.quimbee.com/cases/keogh-v-commissioner-of-internal-revenue

A summary and case brief of Keogh v. Commissioner of Internal Revenue, including the facts, issue, rule of law, holding and reasoning, key terms, and ...

From the Great Depression to the Current ... - The University of Akron

www.uakron.edu/law/lawreview/taxjournal/atj26/docs/Armstrong.pdf

Sep 8, 2011 ... Step Analysis after Commissioner v. Tufts, 38 TAX LAW. ... added section 108(a)( 1)(C) to the 1954 Internal Revenue Code to prevent farmers ...

More Info

Hirsch - United States Tax Court

ustaxcourt.gov

Aug 8, 2016 ... MICHAEL D. HIRSCH AND JANE HIRSCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Docket No. 28402-13S.

167 F3d 1323 Preslar v. Commissioner of Internal Revenue ...

openjurist.org

The Commissioner of Internal Revenue appeals the United States Tax ..... 147 F. 2d at 456-57 (doctrine does not apply to third-party transactions), with Hirsch v.

HELVERING, Commissioner of Internal Revenue, v. AMERICAN ...

www.law.cornell.edu

HELVERING, Commissioner of Internal Revenue, v. .... Hirsch v. Commissioner, 7 Cir., 115 F.2d 656; Helvering v. A. L. Killian Co., 8 Cir., 128 F.2d 433; Gehring ...