The Federal ReporterWest Publishing Company, 1927 |
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action affirmed agent alleged amended amount appellee application assessment attorney bank bankrupt bankruptcy bill bond certificates charge Circuit Court Circuit Judge claim Commissioner Comp contract corporation counsel count Court of Appeals court of equity creditors Criminal Criminal law decree defendant District Court District Judge equity estoppel ethyl acetate evidence fact Farquhar fendant filed fraud habeas corpus held income indictment infringement Iowa issue judgment jurisdiction jury liability libel lien matter ment mortgage National Prohibition Act paid pany party patent payment person petition petitioner plaintiff in error proceedings purchase question reason receiver reinsurance Revenue Act rule scire facias Stat statement statute stockholders suit supra surety testimony thereof tion trial Trust Company trustee in bankruptcy U. S. Atty United States C. C. A. valid vessel Wallace Company warrant
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Стр. 229 - ... shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
Стр. 243 - To regulate commerce with foreign nations, among the several States, and with the Indian tribes.
Стр. 208 - A good name is rather to be chosen than great riches, and loving favor rather than silver and gold.
Стр. 331 - ... the value of the gross estate, and (5) reasonably required and actually expended for the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether within or without the United States, under which the estate is being administered...
Стр. 237 - No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been .excessive or in any manner wrongfully collected...
Стр. 213 - Income received by estates of deceased persons during the period of administration or settlement of the estate; and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated.
Стр. 79 - that the laws of the several States, except where the Constitution, treaties, or statutes of the United States shall otherwise require or provide, shall be regarded as rules of decision in trials at common law in the courts of the United States, in cases where they apply.
Стр. 302 - Dividends of an equal per centum shall be declared and 'paid on all allowed claims, except such as have priority or are secured.
Стр. 385 - Revenue may, from his own knowledge and from such information as he can obtain through testimony or otherwise, make a return or amend any return made by a collector or deputy collector. Any return or list so made and subscribed by the Commissioner, or by a collector or deputy collector and approved by the Commissioner, shall be prima facie good and sufficient for all legal purposes.
Стр. 262 - ... debts owing to any person who by the laws of the States or the United States is entitled to priority.