[Download] "Old Colony Trust Co. v. Commissioner of Internal Revenue." by United States Court of Appeals for the First Circuit # eBook PDF Kindle ePub Free
eBook details
- Title: Old Colony Trust Co. v. Commissioner of Internal Revenue.
- Author : United States Court of Appeals for the First Circuit
- Release Date : January 02, 1939
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 69 KB
Description
This is a petition for review of a decision of the United States Board of Tax Appeals, determining a deficiency in the estate tax liability of the estate of which the petitioners are executors. The question is whether a sum of money paid to the beneficiaries pursuant to a policy issued by the Sum Life Assurance Company of Canada should be included in the gross estate of the decedent. The decedent, Everett Moress, died December 27, 1933.
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