[Download] "Masters v. Commissioner of Internal Revenue" by United States Court Of Appeals Third Circuit. * eBook PDF Kindle ePub Free
eBook details
- Title: Masters v. Commissioner of Internal Revenue
- Author : United States Court Of Appeals Third Circuit.
- Release Date : January 28, 1957
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 68 KB
Description
The taxpayers, operators of restaurants, kept two sets of business records during the years 1943-1947 and filed income tax returns reporting admittedly understated gross receipts. They contend the Commissioner has not proved fraud nor the correct amount of the understatement, and that there are compensating understatements in deductible items in precisely the same amount consisting of premiums paid for blackmarket food and bonus payments to key employees in excess of the compensation permitted by the wage stabilization regulations.
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