eBook details
- Title: Ryan v. Denver Union Terminal Ry. Co.
- Author : United States Court of Appeals for the Tenth Circuit
- Release Date : January 14, 1942
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 59 KB
Description
This appeal involves the assessment of deficiency gift taxes in the amount of $21,143.90 for the year 1935. Two questions are presented for consideration: First, whether taxpayer was entitled in his return for 1935 to claim any part of the statutory exemption of $50,000.00; and, Second, whether there was substantial evidence to sustain the Boards valuation placed on 10,000 shares of cumulative preferred stock of the Nevada-California Electric Corporation.