[Download] "Central Nat. Bank of Cleveland v. Commissioner of Internal Revenue." by United States Court Of Appeals For The Sixth Circuit # Book PDF Kindle ePub Free

June 08, 2021

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.