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- 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. (en)
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- 4844 (xsd:nonNegativeInteger)
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- Davis v. Commissioner, T.C. Memo. 1978-12 (en)
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- T.C. Memo. 1978-12; 37 T.C.M. 42 (en)
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- Beatrice Davis v. Commissioner of Internal Revenue (en)
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- Davis v. Commissioner (en)
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| rdfs:comment
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- 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. (en)
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- Davis v. Commissioner (constructive receipt) (en)
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