Davis v. Commissioner (constructive receipt)
id:
davis-v-commissioner-constructive-receipt-196-2377392
title:
Davis v. Commissioner (constructive receipt)
text:
Davis v. Commissioner, T.C. Memo. 1978-12 (1978), was a case in which the United States Tax Court held that in order to have constructive receipt, a taxpayer must have notice of the attempt to transfer funds to the taxpayer.
brand slug:
wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/Davis_v._Commissioner_(constructive_receipt)
date created:
date modified:
2023-09-13T02:04:40Z
main entity:
{"identifier":"Q5242003","url":"https://www.wikidata.org/entity/Q5242003"}
image:
{"content_url":"https://upload.wikimedia.org/wikipedia/commons/b/ba/Seal_of_the_United_States_Tax_Court.svg","width":720,"height":720}
fields total:
13
integrity:
14