(Download) "Commissioner Internal Revenue v. Oscar E." by United States Court of Appeals for the Ninth Circuit " eBook PDF Kindle ePub Free
eBook details
- Title: Commissioner Internal Revenue v. Oscar E.
- Author : United States Court of Appeals for the Ninth Circuit
- Release Date : January 07, 1967
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 60 KB
Description
HAMLEY, Circuit Judge: The Commissioner of Internal Revenue (Commissioner) determined a deficiency in the 1961 income tax of Oscar E. and Evelyn
K. Baan, in the amount of $284.44. Taxpayers petitioned the Tax Court for a redetermination of the Commissioner's finding.
The Tax Court decided there was no deficiency, its opinion being reported at 45 T.C. 71. The Commissioner petitioned this
court to review that decision.