(DOWNLOAD) "Cummings v. Commissioner of Internal Revenue" by United States Court of Appeals for the Fifth Circuit # eBook PDF Kindle ePub Free
eBook details
- Title: Cummings v. Commissioner of Internal Revenue
- Author : United States Court of Appeals for the Fifth Circuit
- Release Date : January 30, 1969
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 69 KB
Description
RIVES, Circuit Judge: Oswill M. Cummings, Jr., sole proprietor of an intrastate trucking enterprise (Tuscaloosa Motor Express) operating under an Alabama Public Service Commission franchise, appeals1 from an adverse Tax Court decision establishing his federal income tax deficiencies and penalties at approximately $33,000.00 for the taxable years 1944 to 1955. Oswill M. Cummings, Jr., T. C. Memo. 1968-52. See 10 J. Mertens, Law of Fed. Income Taxation § 55.19, p. 4 (Jan. 1969 Supp.). We reverse and remand.