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action affirmed agreement alleged allowed amount Appeals application authority bank bankrupt bankruptcy bill bond cause charge Circuit Circuit Judge City claim coal Comp Company condition considered contract corporation count Court of Appeals covered creditors decision decree defendant denied directed District Court District Judge effect entered entitled error evidence fact filed follows further given granted held infringement interest invention issue judgment jury land libelant March matter means ment mortgage motion notes officers operation opinion paid parties patent payment person petition plaintiff possession present prior proceedings produced question reason received record referred result reversed rule secure ship sold statute sufficient suit testimony tion trial trustee United vessel witness York
Стр. 230 - The amount of all such items shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different period.
Стр. 161 - applies only in cases growing out of a dispute concerning terms or conditions of employment, between an employer and employee, between employers and employees, or between employees, or between persons employed and persons seeking employment, and not to such dispute between an employer and persons who are neither ex-employees nor seeking employment.
Стр. 170 - A ministerial act is one which a person performs in a given state of facts, in a prescribed manner, in obedience to the mandate of legal authority, without regard to, or the exercise of, his own judgment upon the propriety of the act .being done." Flournoy v. Jeffersonville, 17 Ind. 169, 79 Am. Dec. 468;
Стр. 83 - or other court of the United States shall be deemed insufficient, nor shall the trial, judgment, or other proceeding thereon be affected by reason of any defect or imperfection in matter of form only, which shall not tend to the prejudice of the defendant.
Стр. 435 - the Revenue Act of 1918, and by any such act as amended, shall be assessed within five years after the return was filed, • and no proceeding in court for the collection of such taxes shall be begun after the expiration of such period.
Стр. 423 - the date of his application he has resided continuously within the United States for at least five years, and that during that time he has behaved as a man of good moral character, attached to the
Стр. 344 - to appear in behalf of the defendants in all suits or proceedings pending in his district against collectors, or other officers of the revenue, for any act done by them or for the recovery of any money exacted by or paid to such officers, and by them paid into the treasury.
Стр. 142 - may petition any court of the United States which, save for such agreement, would have jurisdiction" for an order "directing that such arbitration proceed in the manner provided for in such agreement: • • • Provided, that the hearing and proceedings under such agreement shall be within the district in which the petition for an order directing such arbitration is filed.
Стр. 148 - In lieu of the five-year period of residence within the United States and the one-year period of residence within the state or territory where the naturalization court is held, she shall have resided continuously in the United States, Hawaii, Alaska, or Porto Rico for at least one year immediately preceding the filing of the petition.
Стр. 233 - In the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out. In case of doubt they are construed most strongly against the government, and in favor of the citizen.