The Federal ReporterWest Publishing Company, 1962 |
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Стр. 646
... taxpayer as a result of the 1952 transaction repre- sented royalty income taxable as ordinary income at the rate of 52 % . No conten- tion was made at that time that the 1952 transaction embodied the sale of a cap- ital asset , either ...
... taxpayer as a result of the 1952 transaction repre- sented royalty income taxable as ordinary income at the rate of 52 % . No conten- tion was made at that time that the 1952 transaction embodied the sale of a cap- ital asset , either ...
Стр. 648
... taxpayer's contention . If taxpayer intended to exercise the op- tion and sell to BJ Co. the inventions and patent applications acquired thereby , it would not have agreed to " undertake to cause " itself to execute the necessary ...
... taxpayer's contention . If taxpayer intended to exercise the op- tion and sell to BJ Co. the inventions and patent applications acquired thereby , it would not have agreed to " undertake to cause " itself to execute the necessary ...
Стр. 649
... taxpayer was the owner of and sold to BJ Co. the inventions and patent applications . The taxpayer could have acquired such ownership only by the exercise of its option with Klotz . Thus , the Tax Court was faced with the ne- cessity of ...
... taxpayer was the owner of and sold to BJ Co. the inventions and patent applications . The taxpayer could have acquired such ownership only by the exercise of its option with Klotz . Thus , the Tax Court was faced with the ne- cessity of ...
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Часто встречающиеся слова и выражения
action Affirmed agreement alleged amended amount appellant appellant's appellee application Asst Attorney Board certiorari charge Chief Judge Circuit Judge Cite as 299 claim Commission Commissioner Company complaint conclusion contract conviction corporation counsel counterclaim Court of Appeals damages decision defendant defendant's denied determination dismissal District Court District Judge employees error evidence F.Supp fact Federal fendant filed habeas corpus held injunction issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed lease liability melamine ment motion Office opinion parties patent payment petition petitioner plaintiff prior prior art proceedings question reason record remanded res judicata rule S.Ct Section service of process sion Stat statute statute of limitations suit summary judgment supra Supreme Court Tax Court taxpayer testified testimony tion trial court trust U. S. Atty United States Court United States District violation Washington witness York