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Content Details

Commissioner v. Smith, 324 U.S. 177 (1945)

Category
Judicial Publications
Collection
United States Reports
Volume
324
SuDoc Class Number
JU 6.8/1:324
Decision Date
February 26, 1945
Court Term
1944
United States Reports Citation
324 U.S. 177 (1945)
Subjects (LLC)
Finance and Financial Sector; Stocks and Bonds; Labor-management Relations; Tax Avoidance; Employee Compensation; Revenue Act of 1938; Labor; Tax Law; Taxation; Tax Court; Market Value; Securities; Property
Subjects (SCDB)
Federal Taxation, Typically Under Provisions of the Internal Revenue Code; Federal Taxation