(DOWNLOAD) "Bullard v. Commissioner of Internal Revenue" by Seventh Circuit Circuit Court of Appeals # eBook PDF Kindle ePub Free
eBook details
- Title: Bullard v. Commissioner of Internal Revenue
- Author : Seventh Circuit Circuit Court of Appeals
- Release Date : January 25, 1937
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 67 KB
Description
Petitioner, as executor of the last will and testament of Clara R. Smith, deceased, asks this court to reverse a decision of the Board of Tax Appeals affirming an assessment of deficiency in a federal estate tax in the sum of $17,271.46, assessed by the Commissioner against the estate of the deceased. The deficiency arose out of the action of the Commissioner in including in the gross value of the estate the corpus of a certain inter vivos trust agreement dated February 17, 1932. Mrs. Smith died testate on May 24, 1933.