UNITED STATES

v.

ELMHIRST, EXECUTRIX

U.S. | 1930-10-13

No. 216

282 U.S. 851 Supreme Court of the United States (1930) Positive Treatment

Cited by 1 case

Opinion

Full opinion text not available for this case.

Cases With Similar Vibessemantic neighbors from the corpus

Commissioner of Internal Revenue v. Cent. Republic Tr. Co., 75 F.2d 708 (7th Cir. 1935)

…s previously paid out plus the commission. The deduction of the commission from the face of the loan brings nothing into the coffers of the bank.” Certiorari was denied by the Supreme Court on October 13, 1930, Burnet v. First Trust & Savings Bank, 282 U. S. 851, 51 S. Ct. 29, 75 L. Ed. 754. In Helvering v. Martin-Stubblefield Inc., 71 F.(2d) 944 (C. C. A. 8) meeting a similar situation, the court said: “The Board of Tax Appeals held that the Commissioner erred in increasing respondent’s gross income by t…

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