The Federal ReporterWest Publishing Company, 1931 |
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Стр. xii
... Commissioner of Internal Revenue , Alex- ander , Conover & Martin v . ( C. C. A. ) .. 383 Commissioner of Internal Revenue v . Ben- son Timber Co. , two cases ( C. C. A . ) ... 1011 Commissioner of Internal Revenue , Bramp- ton Woolen ...
... Commissioner of Internal Revenue , Alex- ander , Conover & Martin v . ( C. C. A. ) .. 383 Commissioner of Internal Revenue v . Ben- son Timber Co. , two cases ( C. C. A . ) ... 1011 Commissioner of Internal Revenue , Bramp- ton Woolen ...
Стр. 291
... Commissioner did not schedule overpayment until 1927. The de- ficiency was asserted in reference to 1918 tax , and on appeal Commissioner's decision was affirmed by Board of Tax Appeals in 1927. Taxpayer paid amount of deficiency in ...
... Commissioner did not schedule overpayment until 1927. The de- ficiency was asserted in reference to 1918 tax , and on appeal Commissioner's decision was affirmed by Board of Tax Appeals in 1927. Taxpayer paid amount of deficiency in ...
Стр. 1058
... Commissioner's finding that taxpayer failing to include as profit share of surplus of corporation distributed pursuant to liquidation was guilty of fraud requiring penalty held unwarranted ( Reve- nue Act 1918 , § 250 ) .- Id . 25 ...
... Commissioner's finding that taxpayer failing to include as profit share of surplus of corporation distributed pursuant to liquidation was guilty of fraud requiring penalty held unwarranted ( Reve- nue Act 1918 , § 250 ) .- Id . 25 ...
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Часто встречающиеся слова и выражения
26 USCA action affirmed alleged amended amount appellant appellant's appellee application assessment bankrupt bankruptcy Board of Tax cause certificate charge Cheyenne Circuit Court Circuit Judge claim claimant Commissioner of Internal Company contract Corona Coal Co corporation counsel Court of Appeals court of equity creditors damages decision decree defendant defendant's deposit District Court District Judge Emergency Fleet Corporation entitled equity error evidence fact federal filed held hulls income Internal Revenue issued Jackson Bros judgment jury liability liquor ment mortgage National Bank National Prohibition Act negligence opinion owner paid parties patent payment Pen Mar petition petitioner plaintiff prior art question railroad receiver refund Revenue Act ship Stat statute suit supra Tax Appeals taxpayer testimony thereof tion trade-mark trial trust trustee in bankruptcy U. S. Atty United States C. C. A. vessel York City