United States Court Of Appeals
Published: 2018-03-18
Total Pages: 1114
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Excerpt from In the United States Circuit Court of Appeals for the Ninth Circuit: Commissioner of Internal Revenue, Petitioner V. Cecil B. Demille Productions, Inc., Respondent, on Petition for Review of Decisions of the United States Board of Tax Appeals At the outset, it is to be observed that the ques tion whether the Board erred in making its ulti mate finding and conclusion that the respondent was not formed or in the taxable years in question availed of for the purpose of escaping the surtax, is one of law, or, at best, is a mixed question of law and fact, and as such reviewable by this Court. As was said by the Supreme Court in United States V. Pugh, 99 U. S. 265, in support of its conclusion that a similar finding was reviewable (p. 270) About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
