The Federal ReporterWest Publishing Company, 1958 |
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Стр. 169
... COMMISSIONER OF INTERNAL REV- ENUE , Respondent . No. 16288 . United States Court of Appeals Fifth Circuit . April 8 , 1958 . Petition for review of an order of the Tax Court of the United States , District of Mississippi , affirming ...
... COMMISSIONER OF INTERNAL REV- ENUE , Respondent . No. 16288 . United States Court of Appeals Fifth Circuit . April 8 , 1958 . Petition for review of an order of the Tax Court of the United States , District of Mississippi , affirming ...
Стр. 170
... Commissioner for the prior years and there had been no change in truck use such as required a change in the depreciation method . The Tax Court decided both issues for the Commissioner and its decision is be- fore us for review . [ 1-3 ] ...
... Commissioner for the prior years and there had been no change in truck use such as required a change in the depreciation method . The Tax Court decided both issues for the Commissioner and its decision is be- fore us for review . [ 1-3 ] ...
Стр. 236
... Commissioner and we have its decision before us for review · [ 1 , 2 ] We need not again set forth the usual applicable tests in resolving cases of this kind . See Smith v . Dunn , 5 Cir . , 1955 , 224 F.2d 353 ; Gamble v . Commissioner ...
... Commissioner and we have its decision before us for review · [ 1 , 2 ] We need not again set forth the usual applicable tests in resolving cases of this kind . See Smith v . Dunn , 5 Cir . , 1955 , 224 F.2d 353 ; Gamble v . Commissioner ...
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action affirmed agent alleged amended amount appellant appellee application Atty authority Board brief cause charge Chief Judge Circuit Judge Cite as 254 City claim Commission considered constitutional contract corporation counsel count Court of Appeals damages death decision defendant denied determine directed District Court effect entered error evidence fact Federal filed further Government granted ground held holding income insured interest Internal involved issue judgment jurisdiction jury L.Ed March mark matter means ment motion NUMBER operation opinion parties patent pawl payment person petition plaintiff position present prior proceeding Products question reason received record respect result reversed rule S.Ct sentence statement statute suit testimony tion trial court United United States Court valve Washington witness York