The Federal ReporterWest Publishing Company, 1956 |
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Стр. 389
Cite as 229 F.2d 382 the Tax Court but urges here , as he did in the Tax Court , that under the doctrine of collateral estoppel the prior judgment of that court is conclusive and that the Commissioner was thereby precluded in the ...
Cite as 229 F.2d 382 the Tax Court but urges here , as he did in the Tax Court , that under the doctrine of collateral estoppel the prior judgment of that court is conclusive and that the Commissioner was thereby precluded in the ...
Стр. 539
... taxpayer . The Tax Court so found , and the record amply supports its findings . " It must be pointed out that these statements are without basis . In the Tax Court the question presented was whether four independent contractors had an ...
... taxpayer . The Tax Court so found , and the record amply supports its findings . " It must be pointed out that these statements are without basis . In the Tax Court the question presented was whether four independent contractors had an ...
Стр. 1018
... court of equity on ap- plication to restrain assessment of such tax , in view of statute prohibiting suits to restrain assessment or collection of taxes . 26 U.S.C.A. ( I.R.C.1939 ) § 3653. - Brasier v . U. S. , 229 F.2d 176 . ( I ) ...
... court of equity on ap- plication to restrain assessment of such tax , in view of statute prohibiting suits to restrain assessment or collection of taxes . 26 U.S.C.A. ( I.R.C.1939 ) § 3653. - Brasier v . U. S. , 229 F.2d 176 . ( I ) ...
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action affirmed agreement alleged amended amount appellant appellant's appellee application asserted attorney Board Brian Holland cause certiorari charge Chief Judge Circuit Judge Cite as 229 claim coal Commission Commissioner Company complaint contract Corp corporation counsel Court of Appeals Criminal cross-claim damages debtor decision deduction defendant defendant's denied dismissed District Court District Judge employees entitled evidence F.Supp fact Federal fendant filed finding held income Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations liability ment motion operating opinion parties patent payment person petition petitioner plaintiff prior art proceeding question railroad Railway Labor Act reason remanded rule S.Ct Section sion Stat statute statute of limitations suit summary judgment supra Supreme Court Tax Court taxpayer testimony tion trial court trial judge U. S. Atty Union United States Court United States District verdict Veterans violation waiver York City