DENMAN, Circuit Judge.
Petitioner seeks review of a decision of the Board of Tax Appeals redetermining a deficiency in income tax for the year 1935 in the amount of $1,375.68.
The Board held (1) that the difference between the single premium payment and the sum of the amounts received by the petitioner prior to and upon maturity of an insurance policy was not capital gain but ordinary income, and (2) that interest received upon certain street improvement bonds...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
