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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  ...

Hirsch - United States Tax Court

ustaxcourt.gov/UstcInOp/OpinionViewer.aspx?ID=10875

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

357 F2d 209 Mayrath v. Commissioner of Internal Revenue ...

openjurist.org/357/f2d/209/mayrath-v-commissioner-of-internal-revenue

Commissioner of Internal Revenue, 306 F.2d 207 (8th Cir. 1962). 10 ... Hirsch v. Commissioner of Internal Revenue, 315 F.2d 731, 738 (9th Cir. 1963). 13.

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

openjurist.org/167/f3d/1323/preslar-v-commissioner-of-internal-revenue

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.

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 ...

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

www.law.cornell.edu/supremecourt/text/318/322

Commissioner of Internal Revenue, 44 B.T.A. 425. ... Hirsch v. Commissioner, 7 Cir., 115 F.2d 656; Helvering v. A. L. Killian Co., 8 Cir., 128 F.2d 433; Gehring ...

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.

Federal Taxation: Tax Problems in Debt Cancellation

scholarship.law.marquette.edu/cgi/viewcontent.cgi?article=3446&context=mulr

The income tax problems arising from debt cancellation will con- front every lawyer who ... 22(a), Internal Revenue Code. ... (2) Hirsch theory: Property is purchased and part of the pur- .... Commissioner, 115 F. (2d) 656 (1940) ; Allen v. Courts ...

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.