The Federal ReporterWest Publishing Company, 1963 |
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Стр. 21
... lease for additional five year periods or to purchase the machines . The question of law was whether the rental income received by the trust pur- suant to the lease was taxable under Sections 511-513 of the Internal Revenue Code of 1954 ...
... lease for additional five year periods or to purchase the machines . The question of law was whether the rental income received by the trust pur- suant to the lease was taxable under Sections 511-513 of the Internal Revenue Code of 1954 ...
Стр. 86
... lease . " This conclusion was , of course , sound had it stopped there . For it was , without a doubt , a sale.10 But the Court , apparently think- ing that if it was not a lease - as it most right to oil and gas in place that entitles ...
... lease . " This conclusion was , of course , sound had it stopped there . For it was , without a doubt , a sale.10 But the Court , apparently think- ing that if it was not a lease - as it most right to oil and gas in place that entitles ...
Стр. 454
... lease , 10 which we read as giving the land- lord an option to purchase the fixtures at the end of the lease term , whenever that occurred , but not as otherwise alter- ing the rights of the parties . Judge Knox found simply that ...
... lease , 10 which we read as giving the land- lord an option to purchase the fixtures at the end of the lease term , whenever that occurred , but not as otherwise alter- ing the rights of the parties . Judge Knox found simply that ...
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action affirmed agent agreement alleged amended appellant appellee application aryl Asst Attorney Board Bruce Dodson cause cert certiorari charge Chief Judge Circuit Judge Cite as 306 claim Commission Commissioner Company contract Corp corporation counsel count Court of Appeals Criminal damages decision defendant defendant's denied determine District Court District Judge Docket dolomite Eminent Domain employees evidence F.Supp fact Federal filed finding Government granted habeas corpus held income Internal Revenue issue Jones Jones Act judgment jurisdiction jury jury trial KEY NUMBER SYSTEM L.Ed Labor Relations lease liability ment motion negligence opinion owner parties patent payment petition petitioner plaintiff proceedings Procter & Gamble purchase question record remanded rule S.Ct Section sexers sion Stat statute supra Supreme Court taxpayer testimony tion trial court U. S. Atty Union United States Court United States District violation York York City