(Download) "Frank J. Ryan and Ryan Florida Corporation v. State" by En Banc. Supreme Court of Florida # Book PDF Kindle ePub Free
eBook details
- Title: Frank J. Ryan and Ryan Florida Corporation v. State
- Author : En Banc. Supreme Court of Florida
- Release Date : January 06, 1937
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 59 KB
Description
The facts: Petitioner, pursuant to the Wisconsin state income tax law, paid $81,346.50 income taxes upon his wife's income
during the years 1926 to 1931. He deducted these payments in his Federal tax returns. In 1931, the United States Supreme Court
held the state tax enactment to be unconstitutional as to the particular provision involved (Hoeper v. Tax Comm., 284 U.S. 206, 52 S. Ct. 120, 76 L. Ed. 248), and the State of Wisconsin in 1932 refunded to Mr. Nash $81,346.50 (the sum in dispute) and
$20,420.76, interest. The interest item is conceded by petitioner to be taxable and is therefore not before us. Further assessment
of Federal taxes for the years 1926 to 1931, to correct the assessments for those years, is barred by the statute of limitations.
 "Frank J. Ryan and Ryan Florida Corporation v. State" by En Banc. Supreme Court of Florida # Book PDF Kindle ePub Free){kind=link}