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Nash v. Commissioner of Internal Revenue

By Seventh Circuit Circuit Court of Appeals

Release : 1937-02-04

Genre : Law, Books, Professional & Technical

Kind : ebook

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Petitioner, the taxpayer, raises this question: Does the refund of a state income tax theretofore unconstitutionally exacted, the annual amount of which was deducted by the taxpayer in his Federal income tax return, constitute income for Federal tax purposes in the year in which it is refunded?

Nash v. Commissioner of Internal Revenue

By Seventh Circuit Circuit Court of Appeals

Release : 1937-02-04

Genre : Law, Books, Professional & Technical

Kind : ebook

(0 ratings)
Petitioner, the taxpayer, raises this question: Does the refund of a state income tax theretofore unconstitutionally exacted, the annual amount of which was deducted by the taxpayer in his Federal income tax return, constitute income for Federal tax purposes in the year in which it is refunded?

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