The Federal ReporterWest Publishing Company, 1931 |
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Стр. 346
... determination by Commis- sioner of Internal Revenue allowing only 2 per cent . for depreciation of large hotel prop- erty ( Revenue Acts 1918 , 1921 , § 214 ( a ) ( 8 ) . chinery , and there is no controversy here as to the rate on them ...
... determination by Commis- sioner of Internal Revenue allowing only 2 per cent . for depreciation of large hotel prop- erty ( Revenue Acts 1918 , 1921 , § 214 ( a ) ( 8 ) . chinery , and there is no controversy here as to the rate on them ...
Стр. 556
... determination by Commissioner was not bound to accept petitioner's opinion evidence not founded upon disclosed or admitted facts , but could form its own opinion on facts . 4. Internal revenue 25 . Determination of Board of Tax Appeals ...
... determination by Commissioner was not bound to accept petitioner's opinion evidence not founded upon disclosed or admitted facts , but could form its own opinion on facts . 4. Internal revenue 25 . Determination of Board of Tax Appeals ...
Стр. 557
... determination of the Commission- er was prima facie correct , and upon appeal to the Board of Tax Appeals the burden was on the petitioner to prove , not only that the Commissioner's determination was erroneous , but also to establish ...
... determination of the Commission- er was prima facie correct , and upon appeal to the Board of Tax Appeals the burden was on the petitioner to prove , not only that the Commissioner's determination was erroneous , but also to establish ...
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28 USCA action agreement alleged amended amount appellee application bank bankrupt bankruptcy Bethlehem Steel Corporation bill Board of Tax bond cargo cause cause of action charge charter Circuit Court Circuit Judge City claim Coca-Cola Commissioner of Internal complainant contract corporation counsel Court of Appeals court of equity creditors decree defendant defendant's dismiss District Court District Judge Elkins Act entitled equity evidence facts filed held income Indre interest Internal Revenue judgment jurisdiction jury land lease liability libelant liquor Mebane ment mortgage motion National Prohibition Act Oklahoma owner paid pany parties patent payment person petition petitioner plaintiff plea in abatement Prest-Air purchase question Revenue Act Roxa Kola rule search warrant ship Stat statute suit Tax Appeals thereof tion trade-mark trial trustee United USCA vessel warrant Wisconsin words York York City