[DOWNLOAD] "Jones v. United States" by United States Court Of Appeals For The Sixth Circuit # eBook PDF Kindle ePub Free
eBook details
- Title: Jones v. United States
- Author : United States Court Of Appeals For The Sixth Circuit
- Release Date : January 23, 1976
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 57 KB
Description
This is an appeal from the district courts order granting plaintiffs motion for summary judgment in a tax refund suit. The only issue on appeal is whether the taxpayers donation of shares of corporate stock to a charity, after the corporation had adopted a plan of complete liquidation, constitutes an anticipatory assignment of income that warrants treating the liquidation proceeds as income to the taxpayer. We determine that the transaction should be treated as an anticipatory assignment of income and, accordingly, overrule our decision to the contrary in Jacobs v. United States, 390 F.2d 877 (6th Cir. 1968), affg per curiam, 280 F. Supp. 437 (S.D. Ohio 1966).
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