The Federal ReporterWest Publishing Company, 1962 |
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Стр. 62
... income taxes in 1953 in violation of § 145 ( b ) of the In- ternal Revenue Code of 1939 , 26 U.S. C.A. § 145 ( b ) ... income , and the jury convicted on both counts . Judge Foley sentenced the defendant to six months ' imprison- ment on ...
... income taxes in 1953 in violation of § 145 ( b ) of the In- ternal Revenue Code of 1939 , 26 U.S. C.A. § 145 ( b ) ... income , and the jury convicted on both counts . Judge Foley sentenced the defendant to six months ' imprison- ment on ...
Стр. 186
... income tax . He re- lies on the principle that mere under- statement of income is not sufficient evi- dence of criminal intent.2 However , here we find more than a " mere under- statement of income . " The Government introduced evidence ...
... income tax . He re- lies on the principle that mere under- statement of income is not sufficient evi- dence of criminal intent.2 However , here we find more than a " mere under- statement of income . " The Government introduced evidence ...
Стр. 684
... income tax pur- poses on the completed contract method , i . e . , income reported as of the date the contract is completed and final payment is made . The chief stockholder reported the presumption of control arises if income or ...
... income tax pur- poses on the completed contract method , i . e . , income reported as of the date the contract is completed and final payment is made . The chief stockholder reported the presumption of control arises if income or ...
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action affirmed agreement alleged amended amount appellant appellee application Board cert certificates charge Chief Judge Circuit Judge Cite as 305 Code Company contract Corp corporation counsel Court of Appeals damages decision defendant defendant's denied determination directors District Court District Judge dividend employees evidence Excess Profits Tax F.Supp fact Federal filed gift tax Government Heekin held income Internal Revenue Internal Revenue Code Internal Revenue Service issue judgment jury KEY NUMBER SYSTEM L.Ed Labor Relations liability ment Meredith motion negligence October 25 operation opinion pany parties Pat.App patent payment petition petitioner plaintiff prior prison profits purchaser question reason record remanded rule S.Ct SAKRETE shares Smith statute stevedoring stockholders summary judgment supra taxpayer testified testimony tion Tort Tort Claims Act tract trial court trial judge U. S. Atty Union United States Court United States District York