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- Knetsch_v._United_States abstract "Knetsch v. United States, 364 U.S. 361 (1960), was a decision by the United States Supreme Court concerning taxation law.The taxpayer was a saver who was convinced to buy a deferred annuity because the inside buildup on such policies is tax-deferred. However, he wanted to claim a deduction on the money he borrowed that he used to buy the annuity. The IRS won and the taxpayer was denied the deduction. An understanding of the economics would immediately reveal that the only reason the transaction had any chance of making sense for the taxpayer was the asymmetric way the-then current tax code allowed a current deduction on the loan liability at the same time allowed tax deferral on the purchased asset. Success would have legitimated tax arbitrage.".
- Knetsch_v._United_States wikiPageID "18352876".
- Knetsch_v._United_States wikiPageRevisionID "492052133".
- Knetsch_v._United_States arguedatea "--10-17".
- Knetsch_v._United_States arguedateb "18".
- Knetsch_v._United_States argueyear "1960".
- Knetsch_v._United_States citation "17280.0".
- Knetsch_v._United_States decidedate "--11-14".
- Knetsch_v._United_States decideyear "1960".
- Knetsch_v._United_States dissent "Douglas".
- Knetsch_v._United_States fullname "Knetsch v. United States".
- Knetsch_v._United_States hasPhotoCollection Knetsch_v._United_States.
- Knetsch_v._United_States holding "The amounts paid as "interest" in 1953 and 1954 were not deductible from the gross income of the taxpayer and his wife in their joint income tax returns for those years as "interest paid … on indebtedness," within the meaning of 23 of the IRC of 1939 and 163 of the IRC of 1954.".
- Knetsch_v._United_States joindissent "Whittaker, Stewart".
- Knetsch_v._United_States joinmajority "Warren, Black, Frankfurter, Clark, Harlan".
- Knetsch_v._United_States litigants "Knetsch v. United States".
- Knetsch_v._United_States majority "Brennan".
- Knetsch_v._United_States scotus "1958".
- Knetsch_v._United_States uspage "361".
- Knetsch_v._United_States usvol "364".
- Knetsch_v._United_States subject Category:1960_in_United_States_case_law.
- Knetsch_v._United_States subject Category:United_States_Supreme_Court_cases.
- Knetsch_v._United_States subject Category:United_States_taxation_and_revenue_case_law.
- Knetsch_v._United_States type Case.
- Knetsch_v._United_States type LegalCase.
- Knetsch_v._United_States type SupremeCourtOfTheUnitedStatesCase.
- Knetsch_v._United_States type UnitOfWork.
- Knetsch_v._United_States type Event.
- Knetsch_v._United_States type Situation.
- Knetsch_v._United_States comment "Knetsch v. United States, 364 U.S. 361 (1960), was a decision by the United States Supreme Court concerning taxation law.The taxpayer was a saver who was convinced to buy a deferred annuity because the inside buildup on such policies is tax-deferred. However, he wanted to claim a deduction on the money he borrowed that he used to buy the annuity. The IRS won and the taxpayer was denied the deduction.".
- Knetsch_v._United_States label "Knetsch v. United States".
- Knetsch_v._United_States sameAs m.04d_qnx.
- Knetsch_v._United_States sameAs Q6421997.
- Knetsch_v._United_States sameAs Q6421997.
- Knetsch_v._United_States wasDerivedFrom Knetsch_v._United_States?oldid=492052133.
- Knetsch_v._United_States isPrimaryTopicOf Knetsch_v._United_States.
- Knetsch_v._United_States name "Knetsch v. United States".