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- Old_Colony_Trust_Co._v._Commissioner abstract "Old Colony Trust Co. v. Commissioner, 279 U.S. 716 (1929), was an income tax case before the Supreme Court of the United States.HELD:When a third party purports to pay a person's income tax on his behalf, it must include the amount of the tax payment in the gross income on which it calculates his tax liability, because Federal income tax payments are not tax deductible.↑".
- Old_Colony_Trust_Co._v._Commissioner wikiPageID "5319855".
- Old_Colony_Trust_Co._v._Commissioner wikiPageRevisionID "595592956".
- Old_Colony_Trust_Co._v._Commissioner arguedatea "--01-10".
- Old_Colony_Trust_Co._v._Commissioner arguedateb "11".
- Old_Colony_Trust_Co._v._Commissioner argueyear "1929".
- Old_Colony_Trust_Co._v._Commissioner citation "49".
- Old_Colony_Trust_Co._v._Commissioner decidedate "--06-03".
- Old_Colony_Trust_Co._v._Commissioner decideyear "1929".
- Old_Colony_Trust_Co._v._Commissioner dissent "McReynolds".
- Old_Colony_Trust_Co._v._Commissioner fullname "Old Colony Trust Company, et al. v. Commissioner of Internal Revenue".
- Old_Colony_Trust_Co._v._Commissioner hasPhotoCollection Old_Colony_Trust_Co._v._Commissioner.
- Old_Colony_Trust_Co._v._Commissioner holding "*When a third party purports to pay a person's income tax on his behalf, it must include the amount of the tax payment in the gross income on which it calculates his tax liability.".
- Old_Colony_Trust_Co._v._Commissioner joinmajority "Holmes, Stone, Sanford, Brandeis, Sutherland, Van Devanter, Butler".
- Old_Colony_Trust_Co._v._Commissioner lawsapplied Revenue_Act_of_1926.
- Old_Colony_Trust_Co._v._Commissioner litigants "Old Colony Trust Co. v. Commissioner".
- Old_Colony_Trust_Co._v._Commissioner majority "Taft".
- Old_Colony_Trust_Co._v._Commissioner prior "On certiorari from the United States Court of Appeals for the First Circuit".
- Old_Colony_Trust_Co._v._Commissioner rearguedate "--04-15".
- Old_Colony_Trust_Co._v._Commissioner reargueyear "1929".
- Old_Colony_Trust_Co._v._Commissioner scotus "1925".
- Old_Colony_Trust_Co._v._Commissioner uspage "716".
- Old_Colony_Trust_Co._v._Commissioner usvol "279".
- Old_Colony_Trust_Co._v._Commissioner subject Category:1929_in_United_States_case_law.
- Old_Colony_Trust_Co._v._Commissioner subject Category:American_Woolen_Company.
- Old_Colony_Trust_Co._v._Commissioner subject Category:United_States_Supreme_Court_cases.
- Old_Colony_Trust_Co._v._Commissioner subject Category:United_States_taxation_and_revenue_case_law.
- Old_Colony_Trust_Co._v._Commissioner type Case.
- Old_Colony_Trust_Co._v._Commissioner type LegalCase.
- Old_Colony_Trust_Co._v._Commissioner type SupremeCourtOfTheUnitedStatesCase.
- Old_Colony_Trust_Co._v._Commissioner type UnitOfWork.
- Old_Colony_Trust_Co._v._Commissioner type Event.
- Old_Colony_Trust_Co._v._Commissioner type Situation.
- Old_Colony_Trust_Co._v._Commissioner comment "Old Colony Trust Co. v. Commissioner, 279 U.S. 716 (1929), was an income tax case before the Supreme Court of the United States.HELD:When a third party purports to pay a person's income tax on his behalf, it must include the amount of the tax payment in the gross income on which it calculates his tax liability, because Federal income tax payments are not tax deductible.↑".
- Old_Colony_Trust_Co._v._Commissioner label "Old Colony Trust Co. v. Commissioner".
- Old_Colony_Trust_Co._v._Commissioner sameAs m.0dfcml.
- Old_Colony_Trust_Co._v._Commissioner sameAs Q7083748.
- Old_Colony_Trust_Co._v._Commissioner sameAs Q7083748.
- Old_Colony_Trust_Co._v._Commissioner wasDerivedFrom Old_Colony_Trust_Co._v._Commissioner?oldid=595592956.
- Old_Colony_Trust_Co._v._Commissioner isPrimaryTopicOf Old_Colony_Trust_Co._v._Commissioner.
- Old_Colony_Trust_Co._v._Commissioner name "Old Colony Trust Company, et al. v. Commissioner of Internal Revenue".