Powers v. Commissioner, 312 U.S. 259 (1941) - USREPORTS-312-259 | Content Details | GovInfo

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Powers v. Commissioner, 312 U.S. 259 (1941)

Category: Judicial Publications

Collection: United States Reports

Volume: 312

SuDoc Class Number: JU 6.8/1:312

Decision Date: February 3, 1941

Court Term: 1940

Reporter: Ernest Knaebel

United States Reports Citation: 312 U.S. 259 (1941)

Subjects (LLC): Tax Law; Insurance Premiums; Gift Tax; Taxation; Guggenheim V. Rasquin; Revenue Act of 1932; Sales and Excise Tax; Life Insurance

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