[Download] "General Finance Corp. v. Dillon." by United States Court of Appeals Tenth Circuit * eBook PDF Kindle ePub Free
eBook details
- Title: General Finance Corp. v. Dillon.
- Author : United States Court of Appeals Tenth Circuit
- Release Date : January 02, 1949
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 62 KB
Description
The only question presented by this appeal is whether, for income tax purposes, an item of $18,000.00 paid by the petitioner, taxpayer, as "preferred stock interest" during the taxable year 1943, was interest on indebtedness, hence deductible under Section 23(b) of the Internal Revenue Code, or dividends on stock and subject to tax. This item was not claimed in the income tax return for the year 1943, but was later asserted by a claim for refund. The Tax Court sustained the Commissioners disallowance of the claim, and the petitioner has appealed.
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