(Download) "Morgan Mfg Co v. Commissioner of Internal Revenue." by United States Court of Appeals for the Fourth Circuit ~ Book PDF Kindle ePub Free
eBook details
- Title: Morgan Mfg Co v. Commissioner of Internal Revenue.
- Author : United States Court of Appeals for the Fourth Circuit
- Release Date : January 20, 1941
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 70 KB
Description
Deficiencies for the year 1936 in income tax in the sm of $5,844.17 and in excess profits tax in the sum of $509.97 assessed against Morgan Manufacturing Company are the sbject of this petition for review. The first question involved requires the determination of the basis for depreciation of certain assets of the taxpayer, and the answer depends upon whether the assets were acquired in connection with a statutory corporate reorganization or as the result of a sale. The Board of Tax Appeals held that under the circumstances now to be outlined a sale and not a reorganization had taken place.
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