The Federal ReporterWest Publishing Company, 1954 |
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Стр. 633
... income could not be de- termined by state law . 26 U.S.C.A. § 22 ( a ) . 2. Internal Revenue 314 That taxpayer's motive in acquir- ing income may have been reprehensible or that the mode of receipt may have been illegal has no bearing ...
... income could not be de- termined by state law . 26 U.S.C.A. § 22 ( a ) . 2. Internal Revenue 314 That taxpayer's motive in acquir- ing income may have been reprehensible or that the mode of receipt may have been illegal has no bearing ...
Стр. 887
... income taxes and of wrongful failure to file federal income tax returns , and he appealed . The Court of Appeals , Good- rich , Circuit Judge , held that the pros- ecution was not required to elect be- tween counts charging such ...
... income taxes and of wrongful failure to file federal income tax returns , and he appealed . The Court of Appeals , Good- rich , Circuit Judge , held that the pros- ecution was not required to elect be- tween counts charging such ...
Стр. 1015
... income . - Marienfeld v . U. S. , 214 F.2d 632 . In prosecution for willfully attempting to evade income taxes , wherein taxpayer defended that the funds in question had been embezzled by him and did not constitute income , taxpay- er's ...
... income . - Marienfeld v . U. S. , 214 F.2d 632 . In prosecution for willfully attempting to evade income taxes , wherein taxpayer defended that the funds in question had been embezzled by him and did not constitute income , taxpay- er's ...
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TABLE OF CONTENTS | |
Table of Cases Reported XVII | |
Admiralty Rules XLV | |
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action affirmed alleged amended amount appellee application Atty authority bank Board brief cause charge Chief Circuit Judge Cite as 214 City claim Columbia Commission Company complaint considered constitute contention contract corporation counsel counts Court of Appeals damages decision defendant denied determined dismissed District Court effect employees entered evidence fact Federal filed finding follows granted ground held income insured interest involved issue judgment June jurisdiction jury L.Ed Labor limited matter means ment motion negligence operation opinion paid parties patent payment person plaintiff practice present prior proceeding purchase question reasonable received record reference Relations representative respondent result reversed rule S.Ct statement statute suit taxpayer testimony tion trial trust union United United States Court Washington witness York