The Federal ReporterWest Publishing Company, 1955 |
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Стр. 463
... Internal Revenue 2191 In action for refund of estate taxes paid by plaintiff executor , instruction to jury that Internal Revenue Commission- er is presumed to have made assessment of taxes on sufficient evidence and that jury cannot ...
... Internal Revenue 2191 In action for refund of estate taxes paid by plaintiff executor , instruction to jury that Internal Revenue Commission- er is presumed to have made assessment of taxes on sufficient evidence and that jury cannot ...
Стр. 475
... INTERNAL REVENUE , Respondent . Charles E. LOVELL , et al . , Petitioners , V. COMMISSIONER OF INTERNAL REVENUE , Respondent . Hans P. LAURITZEN , et al . , Petitioners , V. COMMISSIONER OF INTERNAL REVENUE , Respondent . ESTATE of ...
... INTERNAL REVENUE , Respondent . Charles E. LOVELL , et al . , Petitioners , V. COMMISSIONER OF INTERNAL REVENUE , Respondent . Hans P. LAURITZEN , et al . , Petitioners , V. COMMISSIONER OF INTERNAL REVENUE , Respondent . ESTATE of ...
Стр. 486
... Internal Revenue 319 Where a shareholder in a corporation which is indebted to him gratuitously forgives the debt , the transaction gen- erally amounts to a contribution to cap- ital . 651 Where corporation's principal stock- holder and ...
... Internal Revenue 319 Where a shareholder in a corporation which is indebted to him gratuitously forgives the debt , the transaction gen- erally amounts to a contribution to cap- ital . 651 Where corporation's principal stock- holder and ...
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9 Cir affirmed agreement alleged amended appellee Asst attorney automobile bank bankrupt Bankruptcy Board Brian Holland certificate certiorari charge Chief Judge Circuit Judge Cite as 217 Civil Procedure claim Commissioner complaint contract corporation counsel count Court of Appeals damages defendant defendant's dence denied discharge dismissed District Court District Judge employees entitled evidence F.Supp fact Federal fendant filed finding habeas corpus held income injuries interest Internal Revenue issue JAMES ALGER FEE Jones Act judgment jurisdiction jurors jury KEY NUMBER SYSTEM L.Ed Labor Relations liability Mann Act ment motion negligence party patent person petition petitioner plaintiff proceeding question reason record rule S.Ct Section sentence Stat statute summary judgment supra sustained Tax Court testified testimony tion trial court trict trust U. S. Atty union United States Court United States District Vault Company verdict violation witnesses