The Federal ReporterWest Publishing Company, 1932 |
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Стр. 190
... liability as a transferee with respect to the tax of the Polar Products Company for the calendar year 1925 in the sum of $ 28,371.34 . Petitioner denies its responsibility under sec- tion 280 of the Revenue Act of 1926 ( 26 USCA § 1069 ...
... liability as a transferee with respect to the tax of the Polar Products Company for the calendar year 1925 in the sum of $ 28,371.34 . Petitioner denies its responsibility under sec- tion 280 of the Revenue Act of 1926 ( 26 USCA § 1069 ...
Стр. 191
... liability for the tax ; there was no actual liability until the end of the calendar year . We may not construe the phrase " lia- bilities existing on this date " as extending beyond that date , and we think that , if the tax liability ...
... liability for the tax ; there was no actual liability until the end of the calendar year . We may not construe the phrase " lia- bilities existing on this date " as extending beyond that date , and we think that , if the tax liability ...
Стр. 984
... liability , court must treat as res judica- ta facts found by court rendering decree es- tablishing liability and their sufficiency to support liability ( Suits in Admiralty Act [ 46 USCA §§ 741-752 ] ) . 2. Judgment 956 ( 3 ) . To ...
... liability , court must treat as res judica- ta facts found by court rendering decree es- tablishing liability and their sufficiency to support liability ( Suits in Admiralty Act [ 46 USCA §§ 741-752 ] ) . 2. Judgment 956 ( 3 ) . To ...
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Часто встречающиеся слова и выражения
26 USCA action affirmed alleged alternating current amended amount appellant's appellee application assessment assets bankrupt bankruptcy bill Board of Tax castile soap cent charge Circuit Court Circuit Judge claim for refund Commissioner of Internal Company contract corporation counsel Court of Appeals creditors decision decree deduction defendant defendant's direct current District Court District Judge Eskimo Pie evidence excess profits tax fact February 25 filed held income infringement Internal Revenue invention issue judgment June jurisdiction libelant loan Lumber Malted Milk maritime lien ment mortgage National Bank Norne olive oil overassessment overpayment paid parties partnership patent payment petition petitioner plaintiff Pokorny prior prior art profits tax question received record referred Revenue Act soap Stat statute supra Tax Appeals taxable taxpayer testimony thereof tion trial Trust United Vapex Vapure York York City