The Federal ReporterWest Publishing Company, 1954 |
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Стр. 27
... taxpayer was notified by rev- enue agent that the deficiency of $ 17,582 was being proposed and thereafter tax- payer paid $ 17,500 , after conferences with tax officials , the $ 17,500 was " col- lected without assessment " and was ...
... taxpayer was notified by rev- enue agent that the deficiency of $ 17,582 was being proposed and thereafter tax- payer paid $ 17,500 , after conferences with tax officials , the $ 17,500 was " col- lected without assessment " and was ...
Стр. 385
... taxpayer's uncontradicted evidence as to the estimated life of the machinery and equipment . [ 1 ] Of the taxpayer's first point , that , though he did not choose to accept the Tax Court's suggestion to obtain counsel and insisted on ...
... taxpayer's uncontradicted evidence as to the estimated life of the machinery and equipment . [ 1 ] Of the taxpayer's first point , that , though he did not choose to accept the Tax Court's suggestion to obtain counsel and insisted on ...
Стр. 437
... taxpayer's income tax . The Tax Court , 20 T.C. 875 , sus- tained the Commissioner's deficiency de- termination , and taxpayer appealed . The Court of Appeals , Hartigan , Circuit Judge , held that where taxpayer entered agreement with ...
... taxpayer's income tax . The Tax Court , 20 T.C. 875 , sus- tained the Commissioner's deficiency de- termination , and taxpayer appealed . The Court of Appeals , Hartigan , Circuit Judge , held that where taxpayer entered agreement with ...
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action affirmed alleged amended appellant appellant's appellee application Asst bank bankruptcy barges Board Bonwit Teller Brian Holland cause certiorari charge Chief Judge Circuit Judge Cite as 214 City Civil Procedure claims Commission Commissioner Company complaint contract corporation counsel Court of Appeals damages decision defendant defendant's denied Deposit Guaranty Bank dismissed District Court District Judge District of Columbia employees evidence F.Supp fact Federal filed finding held income insured Internal Revenue issue judgment June jurisdiction jury KEY NUMBER SYSTEM L.Ed liability lien ment motion negligence opinion parties patent payment person petition petitioner plaintiff prior prior art proceeding purchase question reasonable record respondent rule S.Ct Section Stat statute supra Tax Court taxpayer testimony tion trial court trial judge trict trust U. S. Atty unfair labor practice union United States Court United States District verdict Washington