The Federal ReporterWest Publishing Company, 1932 |
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Стр. 120
... charged off the books of the taxpayer . Since it is not questioned that the account was charged off in 1920 , the only issues be- fore the Board of Tax Appeals were wheth- er there was a debt , and whether in 1920 it was ascertained to ...
... charged off the books of the taxpayer . Since it is not questioned that the account was charged off in 1920 , the only issues be- fore the Board of Tax Appeals were wheth- er there was a debt , and whether in 1920 it was ascertained to ...
Стр. 290
... charged by stockyards company are greater or less than those charged by oth- er companies ( Packers and Stockyards Act 310 [ 7 USCA § 211 ] ) . 4. Warehousemen 27 . Stockyards company , in view of change in volume of business and ...
... charged by stockyards company are greater or less than those charged by oth- er companies ( Packers and Stockyards Act 310 [ 7 USCA § 211 ] ) . 4. Warehousemen 27 . Stockyards company , in view of change in volume of business and ...
Стр. 294
... charged for services . Certainly evidence which is relevant to what are reasonable rates is competent evidence . The argument of the petitioner that valua- tion of property used in stockyards services has no relevancy to rates to be charged ...
... charged for services . Certainly evidence which is relevant to what are reasonable rates is competent evidence . The argument of the petitioner that valua- tion of property used in stockyards services has no relevancy to rates to be charged ...
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26 USCA action affirmed alleged amount appellant appellee application bank bankrupt bankruptcy bill Board of Tax bond capital cent charged Circuit Court Circuit Judge City city of Marion commission Commissioner of Internal contract corporation cost counsel Court of Appeals Daniel Boone decision deductions defendant deposit depreciation depreciation reserve determined District Court District Judge Dubiske entitled evidence excess profits tax execution fact filed held historic cost income insured Internal Revenue invested issue judgment jurisdiction jury levy loss lumber ment motion Motors Acceptance Corporation National Prohibition Act paid pany patent payment petition petitioner plaintiff preferred stock prior art proceeding purchase question reason received Revenue Act secure Stat statute subrogation suit supra surety taxable taxpayer testimony thereof tion trade-mark trial trust United States C. C. A. York York City