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