(DOWNLOAD) "Wilshire & Western Sandwiches V." by United States Court of Appeals Ninth Circuit. " eBook PDF Kindle ePub Free
eBook details
- Title: Wilshire & Western Sandwiches V.
- Author : United States Court of Appeals Ninth Circuit.
- Release Date : January 23, 1949
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 59 KB
Description
In its income tax returns for the years 1942 and 1943 petitioner deducted from its gross income sums claimed by it to have been paid as interest on an indebtedness evidenced by notes executed by it. The authority to make the deduction was claimed under ? 23(b) of the Internal Revenue Code. The Commissioner of Internal Revenue disallowed the deductions and determined deficiencies. Petitioner asked for a redetermination by the Tax Court. That court sustained the Commissioner. We have for review the Tax Courts decision.
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