The Federal ReporterWest Publishing Company, 1942 |
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Стр. 102
... taxpayer who , on the same day , de- livered 782 shares and a check for $ 14,000 , Before SIMONS , ALLEN , and HAM- to DeLong . Immediately thereafter the taxpayer sold 25,945 shares of Sundstrand 128 F.2d 102 128 F.2d 104 plaintiff's ...
... taxpayer who , on the same day , de- livered 782 shares and a check for $ 14,000 , Before SIMONS , ALLEN , and HAM- to DeLong . Immediately thereafter the taxpayer sold 25,945 shares of Sundstrand 128 F.2d 102 128 F.2d 104 plaintiff's ...
Стр. 141
... taxpayer an " an- nuity " of $ 15,000 and a dividend of $ 10 , - 000 a year , and it was not a contract to pay taxpayer a single annuity of $ 25,000 a year for purposes of computing income taxes . Revenue Act 1934 , § 22 ( b ) ( 2 ) ...
... taxpayer an " an- nuity " of $ 15,000 and a dividend of $ 10 , - 000 a year , and it was not a contract to pay taxpayer a single annuity of $ 25,000 a year for purposes of computing income taxes . Revenue Act 1934 , § 22 ( b ) ( 2 ) ...
Стр. 1094
... taxpayer , a gas company , accumulated over a period of many years large sums as result of unclaimed deposits made by former customers , and unclaimed refunds due to certain customers , and in 1935 the tax- payer credited such sums to ...
... taxpayer , a gas company , accumulated over a period of many years large sums as result of unclaimed deposits made by former customers , and unclaimed refunds due to certain customers , and in 1935 the tax- payer credited such sums to ...
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action administrative affirmed agreement alleged amended amount Anheuser-Busch appellee Atty bankruptcy Board of Tax charge Circuit Court Circuit Judge City claim Commission Commissioner of Internal Company contract corporation counsel Court of Appeals creditors debtor decision decree defendant denied determine discharge District Court dividends employees enforcement evidence fact Fair Labor Federal Power Act Federal Power Commission Federal Trade Commission filed Galion Iron Helvering income interest Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Act Labor Relations Board lease lecithin lien Master and servant matter ment motion National Labor Relations officers parties patent payment Permanent Edition petition petitioner plaintiff plea prior prior art proceeding Puerto Rico question respondent Revenue Act rule S.Ct Section sion Stat statute suit supra Tax Appeals taxpayer tion trial court trust unfair labor practices union United Words and Phrases