The Federal ReporterWest Publishing Company, 1956 |
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Стр. 241
... Tax Court that $ 6,404.15 were deficiencies for the tax years in payment in the year 1942 made by tax- question , and that part of the deficien- payer to employees was not compensation cies for each of the taxable years was for services ...
... Tax Court that $ 6,404.15 were deficiencies for the tax years in payment in the year 1942 made by tax- question , and that part of the deficien- payer to employees was not compensation cies for each of the taxable years was for services ...
Стр. 244
... Tax Court in the present case and we think that the ruling of the Tax Court in respect thereto was correct . Cf. Pfotzer v . Aqua System , 2 Cir . , 162 F.2d 779 . [ 2-5 ] With reference to the tax- payer's second point , in which she ...
... Tax Court in the present case and we think that the ruling of the Tax Court in respect thereto was correct . Cf. Pfotzer v . Aqua System , 2 Cir . , 162 F.2d 779 . [ 2-5 ] With reference to the tax- payer's second point , in which she ...
Стр. 1020
... Tax Court in- volving assessment of income tax deficiencies , question of whether payments made by tax- payer to employees and partners were in- tended as compensation for services or were intended for other purposes was a question of ...
... Tax Court in- volving assessment of income tax deficiencies , question of whether payments made by tax- payer to employees and partners were in- tended as compensation for services or were intended for other purposes was a question of ...
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TABLE OF CONTENTS | 10 |
Judges VII | 10 |
Supreme Court Rules XLVII | 10 |
Авторские права | |
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action Affirmed agent alleged amended amount appellant appellant's appellee Asst attorney bank bankrupt Bankruptcy Board Brian Holland cause certiorari charge Chief Judge Circuit Judge Cite as 227 claim Commission Company complaint contract conviction corporation counsel count Court of Appeals Criminal Law damages defendant defendant's dence denied directed verdict dismissed District Court District Judge employees evidence F.Supp fact Federal Federal Trade Commission fendant filed finding fraud guilty habeas corpus held income tax indictment injury insured Internal Revenue issue judgment jurisdiction jury Justheim KEY NUMBER SYSTEM L.Ed liability lien ment motion negligence officers parties patent payment petition petitioner plaintiff prior proceeding question reason record rule S.Ct sion Stat statute summary judgment supra Tax Court taxpayer testified testimony tion trial court trial judge truck trustee U. S. Atty Union United States Court United States District verdict violation Washington