The Federal ReporterWest Publishing Company, 1960 |
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Стр. 179
... Internal Revenue , 10 Cir . , 228 F.2d riods of the leases , one from the individ637. In determining the substance of a uals to the club and the other from the transaction or arrangement , the courts club to the taxpayer , are to be ...
... Internal Revenue , 10 Cir . , 228 F.2d riods of the leases , one from the individ637. In determining the substance of a uals to the club and the other from the transaction or arrangement , the courts club to the taxpayer , are to be ...
Стр. 180
... Internal Revenue , 10 Cir . , 162 F.2d 513 , West v . Commissioner of Internal Revenue , 5 Cir . , 150 F.2d 723 . [ 7 ] More importantly , in determining the character of any transaction or arrangement for tax purposes the substance ...
... Internal Revenue , 10 Cir . , 162 F.2d 513 , West v . Commissioner of Internal Revenue , 5 Cir . , 150 F.2d 723 . [ 7 ] More importantly , in determining the character of any transaction or arrangement for tax purposes the substance ...
Стр. 216
... Internal Revenue Code for Michael J. Roche , J. , entered judgment amount of income taxes and social seadverse to the president , and he appealed . curity taxes withheld from wages of emThe Court of Appeals , Jertberg , Circuit ployees ...
... Internal Revenue Code for Michael J. Roche , J. , entered judgment amount of income taxes and social seadverse to the president , and he appealed . curity taxes withheld from wages of emThe Court of Appeals , Jertberg , Circuit ployees ...
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action affirmed agent agree alleged amended amount answer appellee application Atty authority bank Board brief cause charged Chief Judge Circuit Judge Cite as 272 City claim Commission Company considered constitute contention contract conviction corporation counsel count Court of Appeals damages decision defendant denied determination direct dismissed District Court easement effect employees entered evidence fact Federal filed finding follows further Government granted ground hearing held indictment interest Internal issue judgment jurisdiction jury L.Ed Labor lien limited March matter ment Michigan motion notice NUMBER officers operation opinion owner paid parties payment person petition petitioner plaintiff present prior proceeding production question reason received record refused Relations result rule S.Ct Stat statute suit testimony tion trial union United United States Court violation witness York