[Download] "Commissioner of Internal Revenue v. H. P. Hood & Sons Inc." by United States Court of Appeals for the First Circuit " Book PDF Kindle ePub Free

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eBook details

• Title: Commissioner of Internal Revenue v. H. P. Hood & Sons Inc.
• Author : United States Court of Appeals for the First Circuit
• Release Date : January 22, 1944
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 70 KB

Description

The question here involved is whether amounts accrued by the taxpayer as interest payable on its "7% Income Debentures" are deductible as interest on indebtedness under § 23(b) of the Revenue Acts of 1936 and 1938, or nondeductible as being in fact dividends on preferred stock. The taxes in controversy are income taxes for the fiscal year of the respondent ended February 28, 1938, in the sum of $25,089.29 and income and excess profits taxes for its fiscal year ended February 28, 1939, in the aggregate sum of $46,860.46.

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