[DOWNLOAD] "Hurd v. Commissioner of Internal Revenue." by First Circuit Circuit Court Of Appeals # eBook PDF Kindle ePub Free
eBook details
- Title: Hurd v. Commissioner of Internal Revenue.
- Author : First Circuit Circuit Court Of Appeals
- Release Date : January 07, 1947
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 62 KB
Description
This is a petition to review a deficiency of $5,973.58 in estate taxes assessed by the Commissioner of Internal Revenue (hereinafter referred to as the Commissioner) against Charlotte H. Hurd, executrix of the estate of Edward L. Hurd (hereinafter referred to as the estate, and the decedent, respectively) under Section 811 (d) (2) of the Internal Revenue Code, 26 U.S.C.A. Int. Rev. Code, § 811(d) (2). The Tax Court ruled in favor of the Commissioner under Section 811(d) (2) without considering the application of Section 811 (c). Jurisdiction is established under Sections 1141 and 1142 of the Internal Revenue Code, 26 U.S.C.A. Int. Rev. Code, §§ 1141, 1142.