Davidson v. Commissioner
United States Board of Tax Appeals
Insurance commissions held on facts to have been earned by corporation's president, to whom they are taxable, and not by assignee corporation.
1Opinion of the Court
CLINTON DAVIDSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
ESTATE PLANNING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
FLORA S. DAVIDSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
CLINTON DAVIDSON, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Davidson v. Commissioner
Docket Nos. 93500, 93501, 93502, 93503. 93504.
United States Board of Tax Appeals
43 B.T.A. 576; 1941 BTA LEXIS 1477;
February 13, 1941, Promulgated
Insurance commissions held on facts to have been earned by corporation's president, to whom they are…
2Cases cited1 opinion
- Davidson v. CommissionerUnited States Board of Tax Appeals · 1941