[DOWNLOAD] "New York Life Ins. Co. v. Stoner." by United States Court of Appeals for the Eighth Circuit * Book PDF Kindle ePub Free

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eBook details

• Title: New York Life Ins. Co. v. Stoner.
• Author : United States Court of Appeals for the Eighth Circuit
• Release Date : January 19, 1940
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 69 KB

Description

These cases are before the court on separate petitioners for review of two decisons of the Board of Tax Appeals rendered in proceedings instituted by two petitions for re-determination of income tax liability as determined by two separate deficiency letters issued by the Commissioners of Internal Revenue. One proceeding was instituted in the Board of Tax Appeals by petition for re-determination filed by Jane Holding Corporation, petitioner, respecting its income tax liability for the year 1933. That case is now before this court as No. 11,520 on petition for review filed by the Commissioner. The other proceeding was instituted in the Board of Tax Appeals by petition for re-determination filed by Edward Mallinckrodt, Jr., and St. Louis Union Trust Company, Trustees under indenture of trust made April 17, 1918, petitioners, respecting their income tax liability for the year 1932. The cases is before this court as No. 11,522 on petition for review by said trustees. The cases were consolidated in the Board of Tax Appeals for hearing, briefing and opinion, and the Board made the foregoing findings of fact upon which it based its conclusions and opinion covering both of the cases. It decided in favor of the taxpayer, Jane Holding Corporation, in case No. 11,520, and in favor of the Commissioner in case No. 11,522. After the separate petitions for review had been filed in this court, the cases were submitted here upon a consolidated record.

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