[DOWNLOAD] "Hofferbert v. Briggs." by United States Court of Appeals * Book PDF Kindle ePub Free
eBook details
- Title: Hofferbert v. Briggs.
- Author : United States Court of Appeals
- Release Date : January 21, 1949
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 52 KB
Description
This is an appeal by the Collector of Internal Revenue for the District of Maryland from an adverse judgment in favor of a taxpayer in a suit to recover overpayments of income tax. The taxpayer is Southwick W. Briggs, and the suit relates to his income taxes for the years 1943, 1944 and 1945. His contention is that he reported as income for those years moneys received by him which should have been reported as long term capital gains under 26 U.S.C.A. § 117, and that this resulted in an aggregate overpayment of taxes in the sum of $39,155.66 which he is entitled to recover. The District Judge so held and the Collector has appealed.