Income Tax Keyed to Lind
Dean v. Commissioner
Taxpayer and his wife are the shareholders in a holding company called the Nemours Corporation, and the wife owns 80% of the stock. The residence of the taxpayer and his wife was owned by the wife prior to marriage. The Corporation became indebted to a bank and the real property was transferred to the corporation at the bank’s requirement. The parties continued to live on the property after this transfer. The Commissioner of Internal Revenue found that the fair rental value of the residence should be included in taxpayer’s gross income.
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