The Federal Reporter, Том 314West Publishing Company, 1962 |
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Стр. 440
... tax- payer in support of his claim that the question of the statute of limitations can be raised for the first time in this Court are not in point . In Dobbins v . Commis- sioner , 31 F.2d 935 , 937 , C.A.3 , the tax- payer made ...
... tax- payer in support of his claim that the question of the statute of limitations can be raised for the first time in this Court are not in point . In Dobbins v . Commis- sioner , 31 F.2d 935 , 937 , C.A.3 , the tax- payer made ...
Стр. 455
... Tax Court did not regard the evidence as uncontradict- ed or otherwise reliable when appraised in the light of the entire record . Finally , petitioner argues that the Tax Court finding as to the bona fides of the sale and purchase ...
... Tax Court did not regard the evidence as uncontradict- ed or otherwise reliable when appraised in the light of the entire record . Finally , petitioner argues that the Tax Court finding as to the bona fides of the sale and purchase ...
Стр. 470
... Tax Court that it was entitled to nonrecognition of the gain under the provisions of Section 1033 ( a ) of the Internal Revenue Code of 1954. 26 U.S.C. 1958 ed . , § 1033 ( a ) . The Tax Court held that taxpayer was not en- titled to ...
... Tax Court that it was entitled to nonrecognition of the gain under the provisions of Section 1033 ( a ) of the Internal Revenue Code of 1954. 26 U.S.C. 1958 ed . , § 1033 ( a ) . The Tax Court held that taxpayer was not en- titled to ...
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9 Cir action Affirmed agreement alleged amended amount appellant appellant's appellee application arbitration Asst bargaining Black & White Board cert charge Chief Judge Circuit Judge Cite as 314 claim Company contract conviction corporation counsel Court of Appeals decision defendant defendant's denied determination District Court District Judge employees error evidence F.Supp federal filed forma pauperis Government habeas corpus Hazel Bishop held income indictment Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations liability ment motion parties patent petition petitioner plaintiff ployees prior proceedings question Railway Labor Act reasonable record reduction to practice remanded royal jelly rule S.Ct Scotch whisky sentence sion specific Sprouse-Reitz Stat statute summary judgment supra Supreme Court Tax Court taxpayer testified testimony tion trademark trial court Trial Examiner trial judge U. S. Atty Union United States Court United States District violation Washington witness