(Download) "Frank Scofield v. Dennis M. Oconnor and Katherine Oconnor" by United States Court Of Appeals Fifth Circuit. ~ Book PDF Kindle ePub Free

eBook details

Title: Frank Scofield v. Dennis M. Oconnor and Katherine Oconnor
Author : United States Court Of Appeals Fifth Circuit.
Release Date : January 01, 1957
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 73 KB

Description

One of several appeals from judgments entered in favor of taxpayers, after Caldwells case and before Hawns case had been decided here, this appeal presents the single question whether, in the light of those cases, a transaction involving oil payments carved out of royalty interests was, as claimed by the taxpayer and found by the trial court, a sale of a capital asset, or was, as claimed by the commissioner an anticipatory assignment of income.