The Federal ReporterWest Publishing Company, 1946 |
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Стр. 137
... Commissioner cites Niles Bement Pond Co. v . United States , 281 U.S. 357 , 50 S.Ct. 251 , 74 L.Ed. 901 ; Guaranty Trust Co. of New York v . Henwood , 8 Cir . , 1938 , 98 F.2d 160 ; Emery v . Commissioner of In- ternal Revenue , 1 Cir ...
... Commissioner cites Niles Bement Pond Co. v . United States , 281 U.S. 357 , 50 S.Ct. 251 , 74 L.Ed. 901 ; Guaranty Trust Co. of New York v . Henwood , 8 Cir . , 1938 , 98 F.2d 160 ; Emery v . Commissioner of In- ternal Revenue , 1 Cir ...
Стр. 832
... commissioner thereby waived defects in claim . Agricultural Adjustment Act § 1 et seq . , as amended , 7 U.S.C.A. § 601 et seq . 9. Internal revenue 1978 Where commissioner weighed the en- tire evidence and found against refund ...
... commissioner thereby waived defects in claim . Agricultural Adjustment Act § 1 et seq . , as amended , 7 U.S.C.A. § 601 et seq . 9. Internal revenue 1978 Where commissioner weighed the en- tire evidence and found against refund ...
Стр. 836
... Commissioner need not pass upon the mer- its of the claim to establish a waiver , but there should be no doubt that he had waived any defect in the claim . Here there was no indication that the Commissioner by in- vestigating ...
... Commissioner need not pass upon the mer- its of the claim to establish a waiver , but there should be no doubt that he had waived any defect in the claim . Here there was no indication that the Commissioner by in- vestigating ...
Содержание
Judges VII | 1 |
Federal Rules of Civil Procedure XLIX | 9 |
Text of Opinions 1 | 669 |
Авторские права | |
Не показаны другие разделы: 2
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action affirmed agreement alleged Altheimer amended amount appellant appellee application attorney Bank Bankruptcy Board bonds Bowser certiorari charge Circuit Court Circuit Judge Cite as 152 City Civil Procedure claim Code Commissioner Company complaint contract corporation counsel County 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 leasehold estate liability maximum price ment mortgage motion paid parties patent payment petition petitioner plaintiff Price Administrator Price Control Price Control Act prior proceedings Puerto Rico purchase question railroad record regulation rule S.Ct scow Section Stat statute supra Supreme Court Tax Court taxpayer tion trial court trust U.S.C.A.Appendix United violation