The Federal ReporterWest Publishing Company, 1948 |
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Стр. 22
... Tax Court of the United States redetermining defi- ciency in taxes determined by the Com- missioner of Internal Revenue . Decision of Tax Court affirmed . Thos . V. Koykka , of Cleveland , Ohio ( Peter Reed , Walker H. Nye , Thomas V ...
... Tax Court of the United States redetermining defi- ciency in taxes determined by the Com- missioner of Internal Revenue . Decision of Tax Court affirmed . Thos . V. Koykka , of Cleveland , Ohio ( Peter Reed , Walker H. Nye , Thomas V ...
Стр. 28
... Tax Court , and appel- late court may not make an independent determination of issues nor pass on weight of evidence nor choose between possible inferences that may arise . 26 U.S.C.A. Int . Rev. Code , § 1141 ( c ) . 4. Internal ...
... Tax Court , and appel- late court may not make an independent determination of issues nor pass on weight of evidence nor choose between possible inferences that may arise . 26 U.S.C.A. Int . Rev. Code , § 1141 ( c ) . 4. Internal ...
Стр. 512
... taxpayer's officers aggregating $ 10,000 , disregarded testimony or fact that salaries had been fixed by directors , and hence Tax Court's fact find- ings should stand . Petition for Review of Decisions of the Tax Court of the United ...
... taxpayer's officers aggregating $ 10,000 , disregarded testimony or fact that salaries had been fixed by directors , and hence Tax Court's fact find- ings should stand . Petition for Review of Decisions of the Tax Court of the United ...
Содержание
TABLE OF CONTENTS | |
Judges VII | |
Federal Rules of Civil Procedure XLIX | |
Авторские права | |
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affirmed alleged amended amount appellant appellant's appellee application Asst Board of Appeals brief certiorari charge Circuit Court Circuit Judges Cite as 168 City Civil Procedure claims Code commerce Commissioner Company complaint contract corporation counsel Court of Appeals damages decision decree defendant defendant's denied disclosed dismissed District Court employees evidence executors F.Supp fact Fair Labor Standards Federal Rules Federal Trade Commission filed findings income Insurance interest interference proceeding Internal Revenue involved issue judgment June jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Standards Act lease liability means ment motion negligence operation paid party Patent Office petition petitioner plaintiff prior art proceeding question reason Reconstruction Finance Corporation reduction to practice regulation rejected remanded S.Ct Stat statute suit supra Supreme Court Tax Court taxpayer tion trial court trust U. S. Atty United United States Attorney Washington York City