The Federal ReporterWest Publishing Company, 1955 |
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Стр. 231
... held that the question of who is a transferee of property is a mat- ter of federal law , but liability of such a person is to be determined by state law . Curiously enough , when the courts of appeals first applied § 311 to ...
... held that the question of who is a transferee of property is a mat- ter of federal law , but liability of such a person is to be determined by state law . Curiously enough , when the courts of appeals first applied § 311 to ...
Стр. 297
... held that instruction on wilfulness was erroneous . The United States petitioned for rehearing . The Court of Appeals , on rehearing , held that instruction was prejudicially erroneous . Petition for rehearing denied . 1. Criminal Law ...
... held that instruction on wilfulness was erroneous . The United States petitioned for rehearing . The Court of Appeals , on rehearing , held that instruction was prejudicially erroneous . Petition for rehearing denied . 1. Criminal Law ...
Стр. 714
... held houses sold in 1947 In action involving question as to whether taxpayers had realized ordinary income or capital gains from sales of houses , special issues , ( 1 ) inquiring whether taxpayers had held property for investment or ...
... held houses sold in 1947 In action involving question as to whether taxpayers had realized ordinary income or capital gains from sales of houses , special issues , ( 1 ) inquiring whether taxpayers had held property for investment or ...
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action affirmed alleged amended amount appellant appellant's appellee application Asst bank bankruptcy Board Brian Holland certiorari charge Chief Judge Circuit Judge Cite as 223 claim Commissioner Company contract conviction corporation counsel Court of Appeals Criminal Law damages decision defendant defendant's dence denied District Court District Judge District of Columbia employee error evidence F.Supp fact Federal fendant filed finding Government held income tax indictment injuries intent Internal Revenue issue ixtle judgment jury KEY NUMBER SYSTEM L.Ed lant's liability ment motion negligence opinion ordinary income patent payment person petition petitioner plaintiff prior art proceeding prosecution question reason record registration remanded rule S.Ct Samish Section sion sisal Stat statement statute supra sustained Tax Court taxpayer testified testimony tion trade-mark trial court trial judge trust U. S. Atty Union United States Court United States District verdict violation Washington witness