The Federal ReporterWest Publishing Company, 1936 |
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Стр. 234
... question of law and fact . Defendants contend that the question is one of fact and that , under the decision in Northern Pac . R. Co. v . McComas , 250 U.S. 387 , 392 , 393 , 39 S.Ct. 546 , 63 L.Ed. 1049 , inasmuch as the Secretary has ...
... question of law and fact . Defendants contend that the question is one of fact and that , under the decision in Northern Pac . R. Co. v . McComas , 250 U.S. 387 , 392 , 393 , 39 S.Ct. 546 , 63 L.Ed. 1049 , inasmuch as the Secretary has ...
Стр. 289
... question for such services . Both on its books , and in its income tax return , the company treated such expenditure as an ordinary and necessary expense for that year and deducted the entire amount from its gross income for that period ...
... question for such services . Both on its books , and in its income tax return , the company treated such expenditure as an ordinary and necessary expense for that year and deducted the entire amount from its gross income for that period ...
Стр. 922
... question thus presented is whether or not the facts support the conclusion that the automobiles in question were sold as determined by the Commissioner and as decided by the Board . If they were sold during the taxable year in question ...
... question thus presented is whether or not the facts support the conclusion that the automobiles in question were sold as determined by the Commissioner and as decided by the Board . If they were sold during the taxable year in question ...
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44 Stat action affirmed agreement alleged amended amici curiæ amount appellant appellant's appellee application assets assignment Atty Auburn Automobile Bank bankrupt bankruptcy bill Board of Tax bond cars cause charge Circuit Court Circuit Judge City claim Clayton Act Commissioner of Internal Company contract corporation Court of Appeals court of equity creditors decision decree defendant dismissed District Court District Judge District of Columbia entitled equity error evidence fact federal filed held Helvering income insured Internal Revenue issue judgment June jurisdiction jurisdiction in rem jury KEY NUMBER SYSTEM L.Ed lease liability lien machine ment mortgage officers operation paid pany parties patent payment petition petitioner Petrolgas plaintiff poration proceeding question received Revenue Act rule S.Ct statute stockholders suit supra Supreme Court surety Tax Appeals taxicab testimony tion trial trust trustee in bankruptcy United Whaler Island Winter Haven