The Federal ReporterWest Publishing Company, 1946 |
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Стр. 184
... Tax Court , Circuit Court of Appeals is not concerned with strength of reasoning nor its con- sistency with decisions in other cases . 26 U.S.C.A. Int . Rev. Code , § 1141 ( c ) ( 1 ) . 5. Internal revenue1683 Evidence established that Tax ...
... Tax Court , Circuit Court of Appeals is not concerned with strength of reasoning nor its con- sistency with decisions in other cases . 26 U.S.C.A. Int . Rev. Code , § 1141 ( c ) ( 1 ) . 5. Internal revenue1683 Evidence established that Tax ...
Стр. 358
... taxpayer paid no income tax for any year prior to 1934 , and in 1934 taxpayer sur- rendered preferred stock for redemption and received a credit of $ 1,100,000 upon subsidiary's books , Tax Court's decision that , in determining taxpayer's ...
... taxpayer paid no income tax for any year prior to 1934 , and in 1934 taxpayer sur- rendered preferred stock for redemption and received a credit of $ 1,100,000 upon subsidiary's books , Tax Court's decision that , in determining taxpayer's ...
Стр. 1086
... Tax Court . Circuit Court of Appeals is not concerned with strength of reasoning nor its consistency with decisions in other cases . 26 U.S.C.A. Int.Rev Code , § 1141 ( c ) ( 1 ) .— Perry v . C. I. R. , 152 F.2d 183 . C.C.A.9 . The Circuit ...
... Tax Court . Circuit Court of Appeals is not concerned with strength of reasoning nor its consistency with decisions in other cases . 26 U.S.C.A. Int.Rev Code , § 1141 ( c ) ( 1 ) .— Perry v . C. I. R. , 152 F.2d 183 . C.C.A.9 . The Circuit ...
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action affirmed agreement alleged Altheimer amended amount appellee application assessment attorney Bank bankruptcy Board bond Bowser certiorari charge Circuit Court Circuit Judge Cite as 152 City claim Commissioner Company complaint contract corporation counsel Court of Appeals decision decree defendant defendant's denied dismissed District Court District Judge District of Columbia Emergency Price Control employees evidence F.Supp fact Federal Federal Trade Commission fendant filed habeas corpus income interest Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed lease liability maximum price ment mortgage motion paid parties payment petition petitioner plaintiff Price Administrator Price Control Price Control Act proceedings Puerto Rico purchase question railroad record regulation res judicata rule S.Ct scow Section Stat statute supra Supreme Court Tax Court taxpayer testimony tion trial court trustee U.S.C.A. Appendix United violation Western Pacific Railroad writ