[Download] "Cooper v. Commissioner of Internal Revenue." by United States Court of Appeals " eBook PDF Kindle ePub Free

July 29, 2021

eBook details

Title: Cooper v. Commissioner of Internal Revenue.
Author : United States Court of Appeals
Release Date : January 19, 1952
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 62 KB

Description

This is a petition for review, filed by the taxpayer, Wade H. Cooper, of federal income taxes assessed against him for the year 1946. Taxpayer appeals from a decision of the Tax Court of the United States holding that in 1946 he realized taxable income of $7,433.88, representing the difference between the amount he received from interest claims assigned to him by former bank depositors and the amount he paid for the claims.