United States Court of Appeals for the Third Circuit
187 F.2d 1019 (1951)
Dean (defendant) and his wife owned and occupied property. They were also the sole shareholders of Nemours Corporation. As president, Dean was on Nemours Corporation’s payroll. In 1931, the couple transferred the property to the corporation, but continued to live there. The Commissioner determined that Dean owed income taxes on the rental value of the property. The Tax Court ruled in the Commissioner’s favor.
Rule of Law
Holding and Reasoning (Goodrich, J.)
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