Williams v. Commissioner
United States Board of Tax Appeals
INCOME - INSTALLMENT SALES. - Held, that section 44(d) of the Revenue Act of 1928 is applicable to unpaid installment obligations under sales made prior to its enactment and when so applied is constitutional. Estate of Erskine M. Ross,29 B.T.A. 227, followed.
1Opinion of the Court
GEORGE W. WILLIAMS, EXECUTOR, ESTATE OF FRANCIS WILLIAMS, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Williams v. Commissioner
Docket No. 54087.
United States Board of Tax Appeals
30 B.T.A. 1347; 1934 BTA LEXIS 1186;
July 31, 1934, Promulgated
INCOME - INSTALLMENT SALES. - Held, that section 44(d) of the Revenue Act of 1928 is applicable to unpaid installment obligations under sales made prior to its enactment and when so applied is constitutional. Estate of Erskine M. Ross,29 B.T.A. 227, followed.
Ferdinand Tannenbaum, Esq., for the petitioner.
L. W. Creason, Esq., for the…
2Cases cited6 opinions
- United States v. Magnolia Petroleum Co.Supreme Court of the United States · 1928
- Taft v. BowersSupreme Court of the United States · 1929
- Ross v. CommissionerUnited States Board of Tax Appeals · 1933
- Provident Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1933
- Crane v. CommissionerUnited States Board of Tax Appeals · 1934
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