[DOWNLOAD] "Central Nat. Bank of Cleveland v. Commissioner of Internal Revenue." by United States Court Of Appeals For The Sixth Circuit " eBook PDF Kindle ePub Free
eBook details
- Title: Central Nat. Bank of Cleveland v. Commissioner of Internal Revenue.
- Author : United States Court Of Appeals For The Sixth Circuit
- Release Date : January 16, 1944
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 77 KB
Description
Once more, as in Suhr v. Commr, 6 Cir., 126 F.2d 283, and other cases, are we presented with the problem of determining whether, under given circumstances, the income of a family trust must be taxed to the settlor in the endeavor to apply the doctrine expounded in Helvering v. Clifford, 309 U.S. 331, 60 S. Ct. 554, 84 L. Ed. 788. Much water has flowed under the bridge since the Clifford decision, and one has only to glance at the appendix to the Pavenstedt study, "The Broadened Scope of Section 22(a)," 51 Yale Law Journal, 213, 251, wherein are classified the great number of cases applying and the greater number refusing to apply the Clifford rule, to apprehend that possibly confusion rather than clarification has followed the original exposition.