The Federal ReporterWest Publishing Company, 1946 |
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Стр. 55
... revenue 1567 A tax court determination that redemp- tions of stock by corporation during cer- tain years were equivalent to distribution of taxable dividends was without proper support in absence of finding either that redemptions ...
... revenue 1567 A tax court determination that redemp- tions of stock by corporation during cer- tain years were equivalent to distribution of taxable dividends was without proper support in absence of finding either that redemptions ...
Стр. 58
... Court of Appeals , Third Circuit . Argued Feb. 4 , 1946 . Decided Feb. 25 , 1946 . Writ of Certiorari Denied June 10 ... tax court's finding , drawn from evidential facts , that taxpayer was in reality the owner of the income ...
... Court of Appeals , Third Circuit . Argued Feb. 4 , 1946 . Decided Feb. 25 , 1946 . Writ of Certiorari Denied June 10 ... tax court's finding , drawn from evidential facts , that taxpayer was in reality the owner of the income ...
Стр. 1080
... Tax Court if supported by substantial evidence is conclusive . - Meltzer v . C. I. R. , 154 F.2d 776 . C.C.A.10 . Findings of Tax Court , supported by substantial evidence , are binding on Cir- cuit Court of Appeals . - F . A. Gillespie ...
... Tax Court if supported by substantial evidence is conclusive . - Meltzer v . C. I. R. , 154 F.2d 776 . C.C.A.10 . Findings of Tax Court , supported by substantial evidence , are binding on Cir- cuit Court of Appeals . - F . A. Gillespie ...
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TABLE OF CONTENTS | 69 |
Page | 346 |
Tables of Cases Reported XV | 377 |
Авторские права | |
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action affirmed agreement alleged amended appellant appellant's appellee application Atty Bank Board of Appeals carrier certificate certiorari charge Circuit Court Circuit Judges Cite as 154 claims Commission Commissioner common carrier Company contention contract corporation counsel Court of Appeals damages decision defendant denied disclosed dismiss District Court employees evidence F.Supp fact Federal filed finding guanidine income injunction interference proceeding invention issue judgment jury KEY NUMBER SYSTEM L.Ed Labor Relations Board lease ment motion National Labor Relations Norris-LaGuardia Act operation opinion Panagra parties Pat.App Patent Appeals Patent Office payment petition petitioner plaintiff prior prior art proceeding Puerto Rico purchase question railroad rates reason reduction to practice reference regulation rule S.Ct Stat statute suit summary judgment supra Supreme Court Tax Court taxicab tion trade-mark trial court United States Patent violation Washington York City