(DOWNLOAD) "Anchor Co. v. Commissioner of Internal Revenue" by Fourth Circuit Circuit Court Of Appeals " eBook PDF Kindle ePub Free
eBook details
- Title: Anchor Co. v. Commissioner of Internal Revenue
- Author : Fourth Circuit Circuit Court Of Appeals
- Release Date : January 16, 1930
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 61 KB
Description
This is an appeal from an order of the Board of Tax Appeals affirming a deficiency assessment of income taxes for the year 1924. In that year the taxpayer sold an office building in Roanoke, Va. For the purpose of determining the gain or profit derived from the sale, this property was valued as of March 1, 1913, in the income tax return of the taxpayer at $205,000. The Commissioner of Internal Revenue valued it as of that date at $110,112 and this valuation was approved by the Board of Tax Appeals.