[DOWNLOAD] "Maysteel Products Inc. v. Commissioner of Internal Revenue" by United States Court of Appeals Seventh Circuit. * Book PDF Kindle ePub Free
eBook details
- Title: Maysteel Products Inc. v. Commissioner of Internal Revenue
- Author : United States Court of Appeals Seventh Circuit.
- Release Date : January 27, 1961
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 71 KB
Description
Maysteel Products, Inc., petitioner, prosecutes this appeal from a Tax Court decision ruling that Maysteel was not entitled to a deduction claimed for amortizable bond premium and determining a deficiency in the amount of $9,618.25 in connection with taxpayers corporate income tax for its fiscal year ending November 30, 1953. In that year taxpayer purchased certain bonds, borrowing the major portion of the purchase price, and shortly thereafter transferred its equity in the bords to a tax-exempt corporation. The Tax Court held the taxpayer was entitled to a deduction claimed for the charitable contribution but not entitled to a deduction for amortizable bond premium.
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