The Federal ReporterWest Publishing Company, 1948 |
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Стр. 233
... Commissioner had made a report and was told that he had not . As a matter of fact , it appears that the case had been referred to the Commissioner who had concluded that it would be futile to prepare a report because of the known ...
... Commissioner had made a report and was told that he had not . As a matter of fact , it appears that the case had been referred to the Commissioner who had concluded that it would be futile to prepare a report because of the known ...
Стр. 286
... Commissioner there- after ruled that the special dividend was income to the estate . The widow and the five heirs appealed to the Tax Court . Jane C. Dunlop subsequently died and Mar- garet E. Dunlop was appointed executrix . of her ...
... Commissioner there- after ruled that the special dividend was income to the estate . The widow and the five heirs appealed to the Tax Court . Jane C. Dunlop subsequently died and Mar- garet E. Dunlop was appointed executrix . of her ...
Стр. 992
... Commissioner's finding is for the Tax Court as trier of the facts . The salaries paid were not fixed by an arm's - length transaction , for the two Jacobs brothers controlled the corporation , 3 and we agree with the Tax Court that the ...
... Commissioner's finding is for the Tax Court as trier of the facts . The salaries paid were not fixed by an arm's - length transaction , for the two Jacobs brothers controlled the corporation , 3 and we agree with the Tax Court that the ...
Содержание
TABLE OF CONTENTS | 490 |
Judges VII | 500 |
Tables of Cases Reported XV | 565 |
Авторские права | |
Не показаны другие разделы: 4
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action Administrator affirmed agreement alleged amended amount appeal appellee application Atty authority award Board brief cause charge Circuit Judges Cite as 165 City Civil claim Code Commissioner Company complaint conclusion Congress considered Constitution contract corporation counsel Court of Appeals damages decision defendant denied determined directed dismissed District Court effect employees entitled evidence fact Federal filed findings further ground held hold included income interest Internal involved issue judgment jurisdiction jury L.Ed Labor land limited March mark matter means ment motion negligence operation opinion paid parties patent person petition plaintiff present prior procedure proceedings question reason received record Relations respect reversed rule S.Ct Security Stat statement statute tion train trial trust United York