The Federal ReporterWest Publishing Company, 1949 |
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Стр. 19
... INTERNAL REVE- NUE v . CARDEZA'S ESTATE et al . erty purchased by trustees with funds do- nated by testatrix , not merely two - thirds thereof , for estate tax purposes . 26 U.S. C.A. §§ 811 ( c ) , ( d ) ( 2 ) . 4. Internal revenue 992 ...
... INTERNAL REVE- NUE v . CARDEZA'S ESTATE et al . erty purchased by trustees with funds do- nated by testatrix , not merely two - thirds thereof , for estate tax purposes . 26 U.S. C.A. §§ 811 ( c ) , ( d ) ( 2 ) . 4. Internal revenue 992 ...
Стр. 218
SEMMLER v . COMMISSIONER OF INTERNAL REVENUE . No. 10765 . United States Court of Appeals Sixth Circuit . Feb. 14 , 1949 . 1. Internal revenue 1688 Evidence sustained finding of Tax Court that partnership remained under tax- tioner ...
SEMMLER v . COMMISSIONER OF INTERNAL REVENUE . No. 10765 . United States Court of Appeals Sixth Circuit . Feb. 14 , 1949 . 1. Internal revenue 1688 Evidence sustained finding of Tax Court that partnership remained under tax- tioner ...
Стр. 748
... Internal revenue 1290 For income tax purposes , property re- ceived by taxpayer is accounted for at its fair market value . 5. Internal revenue 364 Where property is transferred by corporation to shareholder for amount sub- stantially ...
... Internal revenue 1290 For income tax purposes , property re- ceived by taxpayer is accounted for at its fair market value . 5. Internal revenue 364 Where property is transferred by corporation to shareholder for amount sub- stantially ...
Содержание
TABLE OF CONTENTS | 896 |
Judges VI | 899 |
Federal Rules of Civil Procedure XLIII | 899 |
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9 Cir affirmed agreement alleged amended amount appellant appellant's appellee application asserted attorney Atty bank Board of Appeals brief cause of action certiorari charge Chief Judge Circuit Judges Cite as 173 Civil Procedure claims Commissioner Company complaint contract corporation counsel count Court of Appeals cyclopentadiene damages decision declaratory judgment defendant denied disclosed dismissed District Court employees evidence examiner F.Supp fact Federal Rules fendant filed held income interest Internal Revenue invention issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed liability ment motion Ohio operation parties Pat.App Patent Office payment petition petitioner plaintiff prior art proceeding question reason record Red Star Line reduction to practice regulation res judicata Rules of Civil S.Ct Stat statute stockholders supra Tax Court taxpayer testimony tion trial court truck trust United States Court United States District Willys-Overland York York City