Swanson v. Commissioner, 296 U.S. 362 (1935) - USREPORTS-296-362 | Content Details | GovInfo

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Swanson v. Commissioner, 296 U.S. 362 (1935)

Category: Judicial Publications

Collection: United States Reports

Volume: 296

SuDoc Class Number: JU 6.8/1:296

Decision Date: December 16, 1935

Court Term: 1935

Reporter: Ernest Knaebel

United States Reports Citation: 296 U.S. 362 (1935)

Subjects (LLC): Corporate Income Tax; Transferrable Interests; Trustees Acting As Shareholders; Classification of Associations; Business and Corporate Law; Nature and Purpose of the Common Undertaking; Real Estate Trusts; Plan for Succession; Corporations and Associations

Subjects (SCDB): Federal Taxation of Gifts, Personal, Business, Or Professional Expenses; Federal Taxation