Search for: ""Commissioner v. Kowalski" OR "434 U.S. 77""
Results 1 - 1
of 1
Sorted by Relevance
|
Sort by Date
2 Dec 2008, 11:35 pm
Kowalski, 434 U.S. 77 (1977) - the Supreme Court found that payments are considered income where the payments are undeniably accessions to wealth, clearly realized, and over which a taxpayer has complete dominion. [read post]