The Federal ReporterWest Publishing Company, 1936 |
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Стр. 61
... Board of Tax Ap- peals held not to have precluded introduc- tion of further evidence before trial court in action by Commissioner to recover tax disallowed by Board , since Board was merely an administrative body , and trial in District ...
... Board of Tax Ap- peals held not to have precluded introduc- tion of further evidence before trial court in action by Commissioner to recover tax disallowed by Board , since Board was merely an administrative body , and trial in District ...
Стр. 65
... Board's findings of fact being prima facie evidence against the losing party . Section 900 ( g ) . " The Board of Tax Appeals was reor- ganized by the Revenue Act of 1926 and its decisions made reviewable by the Cir- cuit Court of ...
... Board's findings of fact being prima facie evidence against the losing party . Section 900 ( g ) . " The Board of Tax Appeals was reor- ganized by the Revenue Act of 1926 and its decisions made reviewable by the Cir- cuit Court of ...
Стр. 570
... Board of Tax Appeals could reject opinion of witnesses that notes received by taxpayer on sale of his interests in insur- ance companies had no market value when received , where Board had abundant facts in evidence to justify its ...
... Board of Tax Appeals could reject opinion of witnesses that notes received by taxpayer on sale of his interests in insur- ance companies had no market value when received , where Board had abundant facts in evidence to justify its ...
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44 Stat action affirmed alleged Altman heirs amended amount appellant appellant's appellee application assets Asst AUGUSTUS N bankrupt Bankruptcy bill Board of Tax bond certiorari charge Circuit Court Circuit Judge claims Commissioner of Internal contract corporation counts Court of Appeals creditors damages debtor decision decree defendant denied dismiss District Court District Judge District of Columbia error evidence fact filed held Helvering income interest interference proceeding Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed lease liability ment mortgage paid pany parties patent payment pellant petition petitioner plaintiff prior art proceeding Puerto Rico question received reinsurance reinsurance agreements remanded res adjudicata Revenue Act rule S.Ct statute stockholders suit supra Supreme Court surety Tax Appeals taxpayer testimony thereof tion trade-mark trial court Trust Company Twenty Grand United Vitamin-D York City