(Download) "Bakers Mutual Cooperative Assn of Newark v. Commissioner of Internal Revenue." by United States Court of Appeals for the Third Circuit " Book PDF Kindle ePub Free
eBook details
- Title: Bakers Mutual Cooperative Assn of Newark v. Commissioner of Internal Revenue.
- Author : United States Court of Appeals for the Third Circuit
- Release Date : January 07, 1941
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 74 KB
Description
This is a petition to review decisions of the United States Board of Tax Appeals It involves but one question. It is whether payments made by the taxpayer to the holders of certain "certificates of deposit" issued by it were payments of interest upon indebtedness or whether they are to be classified as payments of dividends. If payments of interest they are deductible in computing net income; if payments of dividends they are not. The tax years involved are 1933, 1934, 1935 and the 1933 tax also involves excess profits tax as well as income tax. The one legal question before us is the same, however, with regard to each.
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