(Download) "Cummings v. Commissioner of Internal Revenue" by United States Court of Appeals for the Fifth Circuit " Book PDF Kindle ePub Free

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Title: Cummings v. Commissioner of Internal Revenue
Author : United States Court of Appeals for the Fifth Circuit
Release Date : January 30, 1969
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 69 KB

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RIVES, Circuit Judge: Oswill M. Cummings, Jr., sole proprietor of an intrastate trucking enterprise (Tuscaloosa Motor Express) operating under an Alabama Public Service Commission franchise, appeals1 from an adverse Tax Court decision establishing his federal income tax deficiencies and penalties at approximately $33,000.00 for the taxable years 1944 to 1955. Oswill M. Cummings, Jr., T. C. Memo. 1968-52. See 10 J. Mertens, Law of Fed. Income Taxation Â§ 55.19, p. 4 (Jan. 1969 Supp.). We reverse and remand.