(Download) "Gantz v. United States" by Eighth Circuit Circuit Court of Appeals * Book PDF Kindle ePub Free

July 02, 2021

eBook details

Title: Gantz v. United States
Author : Eighth Circuit Circuit Court of Appeals
Release Date : January 28, 1942
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 57 KB

Description

This is a petition by Theodore Rassieur and his wife (Carrie M. Rassieur) to review an order of the Board of Tax Appeals denying deductions for a stock loss and for bad debts in their tax year 1933. It is undisputed that the loss occurred and that the debts became bad. The only question is whether these happened in 1933 so as to be proper deductions in that year. The Board sustained the Commissioner in his determination that the loss and bad debts became worthless prior to 1933 and taxpayer seeks review.