Irving Sachs v. Commissioner of Internal Revenue

U.S. Court of Appeals, Eighth Circuit · Decided 1960-04-20

Cited by 149 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

MATTHES, Circuit Judge. The question is whether the amounts paid by Shu-Stiles, Inc., a Missouri corporation, to discharge a fine imposed upon petitioner, who was a shareholder and the president of the corporation, constitute income'taxable to petitioner under § 22(a), § 115(a) Internal Revenue Code, 1939, <span class="citation no-l…

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