[DOWNLOAD] "Central Paper Co. v. Commissioner of Internal Revenue" by Sixth Circuit Circuit Court Of Appeals " eBook PDF Kindle ePub Free
eBook details
- Title: Central Paper Co. v. Commissioner of Internal Revenue
- Author : Sixth Circuit Circuit Court Of Appeals
- Release Date : January 02, 1946
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 68 KB
Description
The petitioner, Central Paper Company, Inc., seeks a review of the decision of The Tax Court of July 21, 1945, whereby The Tax Court determined that for the fiscal year ending June 30, 1940 there were deficiencies in income tax and declared-value excess profits tax in the respective amounts of $6,804.13 and $5,623.25, or a total of $12,427.38. The deficiency resulted from the failure of the taxpayer to include as income for the taxable year in question the sum of $42,529.98, representing the difference between the par value and the acquisition cost to the petitioner of certain Convertible Trustees Certificates, issued under a plan of reorganization of the petitioners predecessor, which certificates the petitioner purchased at a discount during the years 1937, 1938, 1939 and 1940. Of this amount, however, only $42,467.98 is involved in this review, the difference of $62 being conceded because the amount involved is too small to justify an issue.
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