The Federal ReporterWest Publishing Company, 1962 |
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Стр. 225
... taxpayer con- stitutes taxable income . Proceeding on petition by taxpayer for review of decision of the Tax Court of the United States , Tietjens , J. The Court of Appeals , Miller , District Judge , held that where taxpayer , which ...
... taxpayer con- stitutes taxable income . Proceeding on petition by taxpayer for review of decision of the Tax Court of the United States , Tietjens , J. The Court of Appeals , Miller , District Judge , held that where taxpayer , which ...
Стр. 392
... taxpayer - farmer made loans to a peanut corporation which was established by taxpayer and other peanut growers in the area in an attempt to get better prices for peanut crops . In affirming the Tax Court's finding that the loans ...
... taxpayer - farmer made loans to a peanut corporation which was established by taxpayer and other peanut growers in the area in an attempt to get better prices for peanut crops . In affirming the Tax Court's finding that the loans ...
Стр. 669
... taxpayer for his educa- tion are deductible if they are for educa- tion ( including research activities ) " ( 1 ) Maintaining or improving skills required by the taxpayer in his employ- ment or other trade or business , or " ( 2 ) ...
... taxpayer for his educa- tion are deductible if they are for educa- tion ( including research activities ) " ( 1 ) Maintaining or improving skills required by the taxpayer in his employ- ment or other trade or business , or " ( 2 ) ...
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action affirmed agent agree agreement alleged amended amount appellee application arbitration Atty authority bank basis Board brief cause charge Circuit Judge Cite as 313 City claim Company conclusion considered constitutional contention contract conviction corporation counsel count Court of Appeals Criminal damages decision defendant denied determine direct dismissed District Court effect employees entered error established evidence existing F.Supp fact federal filed finding Fund granted held income interest involved issue judgment jury L.Ed Labor Relations limited matter ment motion operation opinion paid parties patent payment person petition petitioner plaintiff present prior Procedure proceeding question reason received record respect result rule S.Ct statement statute suit supra taxpayer testified testimony tion tort Union United violation Wellington Fund witness York