The Federal ReporterWest Publishing Company, 1946 |
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Стр. 240
... Commissioner , 3 Cir . , 1935 , 79 F.2d 73 ; tire stock of a corporation for which each Commissioner v . Champion , 6 Cir . , 1935 , 78 paid $ 50,000 . The corporation having ac- F.2d 513 ; Commissioner v . Babson , 7 Cir . , cumulated ...
... Commissioner , 3 Cir . , 1935 , 79 F.2d 73 ; tire stock of a corporation for which each Commissioner v . Champion , 6 Cir . , 1935 , 78 paid $ 50,000 . The corporation having ac- F.2d 513 ; Commissioner v . Babson , 7 Cir . , cumulated ...
Стр. 839
... Commissioner of Internal Revenue disallowed the deduction and imposed a resulting deficiency in in- come tax . The Tax Court sustained the action of the Commissioner , and the pro- ceeding is here on review . [ 1 ] A deduction from ...
... Commissioner of Internal Revenue disallowed the deduction and imposed a resulting deficiency in in- come tax . The Tax Court sustained the action of the Commissioner , and the pro- ceeding is here on review . [ 1 ] A deduction from ...
Стр. 850
... Commissioner v . Quackenbos , 78 F.2d 156 , Patty v . Helvering , 98 F.2d 717 , and Bedford's Estate v . Commissioner , 144 F.2d 272 , indicating a contrary view have been recently overruled by the deci- sion in Kirschenbaum v .
... Commissioner v . Quackenbos , 78 F.2d 156 , Patty v . Helvering , 98 F.2d 717 , and Bedford's Estate v . Commissioner , 144 F.2d 272 , indicating a contrary view have been recently overruled by the deci- sion in Kirschenbaum v .
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TABLE OF CONTENTS | |
Judges VII | 1 |
Table of Cases Arranged by Circuit XXVII | 30 |
Авторские права | |
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action affirmed Agricultural Adjustment Act alleged amended amount appellant appellant's appellee application Bankruptcy beneficiary Board certiorari charge Circuit Court Circuit Judges Cite as 155 City claims Code Commissioner Company complaint contract corporation counsel counts Court of Appeals court of equity damages decision defendant denied District Court dividend Emergency Price Control Eminent domain employees entitled evidence fact Federal filed habeas corpus income interference proceeding Internal revenue invention issue judgment jury KEY NUMBER SYSTEM L.Ed land lease maximum prices ment motion mullite negligence operation owner paid pany parties payment Pepsi-Cola petition petitioner plaintiff preferred stock Price Control Act prior art proceeding profits purchase purpose question reason regulation reorganization Revenue Act rule S.Ct sold Stat statute supra Tax Court taxable taxpayer tion trial court trust U.S.C.A.Appendix United verdict violation York City