[DOWNLOAD] "Williamson v. Commissioner of Internal Revenue." by United States Court of Appeals for the Seventh Circuit # Book PDF Kindle ePub Free
eBook details
- Title: Williamson v. Commissioner of Internal Revenue.
- Author : United States Court of Appeals for the Seventh Circuit
- Release Date : January 29, 1942
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 69 KB
Description
This is a petition to review a decision of the United States Board of Tax Appeals, entered November 18, 1941, adjudicating deficiencies in petitioners income tax for the years 1935 and 1936. Before the Board, respondent contended that petitioner was taxable under Sections 166, 167 and 22(a) of the Revenue Acts of 1934 and 1936, 26 U.S.C.A. Int. Rev. Acts, pages 727, 669, 895, 825. The Board sustained liability under Section 22(a) but made no decision as to the applicability of Sections 166 and 167.Before this Court, respondent makes no contention as to the applicability of Section 166, and we assume his contention in this respect has been abandoned. Respondent does urge that petitioner is liable under Section 22(a), as found by the Board, and also under Section 167.