The Federal ReporterWest Publishing Company, 1937 |
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Стр. 254
... paid into the corporation for its We must , therefore , reject the sugges- stock or shares , either as capital or as tion and look elsewhere for the answer . paid - in surplus ; and , second , surplus and [ 1 ] The applicable statute is ...
... paid into the corporation for its We must , therefore , reject the sugges- stock or shares , either as capital or as tion and look elsewhere for the answer . paid - in surplus ; and , second , surplus and [ 1 ] The applicable statute is ...
Стр. 332
... paid to parent corporation while railway com- pany was insolvent , notwithstanding that some of such dividends were paid with money loaned by parent corporation , where loans were intended to be actual obligations of railway company . 7 ...
... paid to parent corporation while railway com- pany was insolvent , notwithstanding that some of such dividends were paid with money loaned by parent corporation , where loans were intended to be actual obligations of railway company . 7 ...
Стр. 661
... paid any of the tax , a claim for refund was filed by the Temple Company for 1921 and 1923 . The Commissioner of Internal Revenue recognized the claim as just and correct and issued certificates of overassessment for both years ...
... paid any of the tax , a claim for refund was filed by the Temple Company for 1921 and 1923 . The Commissioner of Internal Revenue recognized the claim as just and correct and issued certificates of overassessment for both years ...
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44 Stat action affirmed alleged amended amicus curiæ amount appellant appellee application assessment attorney AUGUSTUS N bank bankrupt bankruptcy bill Board bonds Cellophane cent charge Circuit Court Circuit Judge claim Commissioner of Internal complainant contract Corporation counsel Court of Appeals court of equity creditors debtor decree defendant denied dismissed District Court District Judge District of Columbia employees equity error evidence fact Federal filed held Helvering income injunction injury insured interest Internal Revenue Irving Trust Co issue judgment jurisdiction jury Keen Kutter KEY NUMBER SYSTEM L.Ed liability ment Missouri mortgage officer paid pany Paramount Pictures parties patent payment petition petitioner plaintiff premiums proceeding question railway received rule S.Ct securities sentence shares statute stockholders suit supra Supreme Court surety testimony tion trade-mark trial court trict United Writ of certiorari York City