[Download] "Sun Properties Inc. v. United States" by Fifth Circuit United States Court Of Appeals # eBook PDF Kindle ePub Free
eBook details
- Title: Sun Properties Inc. v. United States
- Author : Fifth Circuit United States Court Of Appeals
- Release Date : January 02, 1955
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 62 KB
Description
The sole question here is whether the district court erred in holding that the conveyance of a warehouse property to the taxpayer corporation by its sole stockholder, in form a sale, was in substance a contribution to capital. We deem it appropriate here to set forth verbatim the findings of fact and conclusions of law of the district court, 54-2 U.S. Tax Cases 9528: