The Federal ReporterWest Publishing Company, 1962 |
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Стр. 58
... Internal Revenue Code of 1939 , 26 U.S.C. § 294 ( d ) ( 2 ) , in the amount of $ 4,301.14 . The taxpayer urges that the Tax Court erred in holding that the prepayments [ claimed by taxpayer to represent pay- ments of interest on ...
... Internal Revenue Code of 1939 , 26 U.S.C. § 294 ( d ) ( 2 ) , in the amount of $ 4,301.14 . The taxpayer urges that the Tax Court erred in holding that the prepayments [ claimed by taxpayer to represent pay- ments of interest on ...
Стр. 83
... Internal Revenue . 2. Internal Revenue 1671 In face of Government's mountain of evidence , in tax deficiency case , of owner- ship of corporation by taxpayer , plus pre- sumption of correctness accompanying determination of Commissioner ...
... Internal Revenue . 2. Internal Revenue 1671 In face of Government's mountain of evidence , in tax deficiency case , of owner- ship of corporation by taxpayer , plus pre- sumption of correctness accompanying determination of Commissioner ...
Стр. 321
... INTERNAL REV . ENUE , Respondent - Appellee . No. 285 , Docket 26674 . United States Court of Appeals Second Circuit . Argued March 24 , 1961 . Decided Sept. 22 , 1961 . A corporate taxpayer filed a peti- tion for a review of a decision ...
... INTERNAL REV . ENUE , Respondent - Appellee . No. 285 , Docket 26674 . United States Court of Appeals Second Circuit . Argued March 24 , 1961 . Decided Sept. 22 , 1961 . A corporate taxpayer filed a peti- tion for a review of a decision ...
Содержание
TABLE OF CONTENTS | 1 |
Judges VII | 17 |
Supreme Court Rules XLIII | 22 |
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9 Cir action Aetna affirmed AFL-CIO agreement alleged amended appellant appellant's appellee application attorney authority barge Board cause certiorari certiorari denied charge Chief Judge Circuit Judge Cite as 294 Civil Aeronautics Board Civil Procedure claim Commission Commissioner Company complaint contract corporation counsel Court of Appeals criminal damages decision defendant determination District Court District Judge employees evidence F.Supp fact Fed.Rules Federal Federal Trade Commission filed finding habeas corpus hearing held income injury Internal Revenue issue judgment jurisdiction jury L.Ed liability ment motion negligence Nutrena operation opinion parties person petition petitioner plaintiff Price Discrimination Procedure proceeding question reasonable record remanded rule S.Ct Section sion Stat statute summary judgment Super Test supra Supreme Court Tax Court taxpayer testimony tion trial court trial judge U. S. Atty Union United States Court United States District Venezuela violation York