The Federal ReporterWest Publishing Company, 1955 |
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Стр. 109
... determinations.4 Both the Board and the courts have recognized that the determination of the Regional Director should ordinarily be accepted as final . In Semi - Steel Casting Co. v . N.L. R.B. , 8 Cir . , 160 F.2d 388 , 391 , the court ...
... determinations.4 Both the Board and the courts have recognized that the determination of the Regional Director should ordinarily be accepted as final . In Semi - Steel Casting Co. v . N.L. R.B. , 8 Cir . , 160 F.2d 388 , 391 , the court ...
Стр. 570
... determination was erroneous . Decision reversed . 1. Internal Revenue 1667 Internal Revenue Commissioner's determination of deficiency is presuma- bly correct , and burden of proof in up- setting such determination rests on tax- payer ...
... determination was erroneous . Decision reversed . 1. Internal Revenue 1667 Internal Revenue Commissioner's determination of deficiency is presuma- bly correct , and burden of proof in up- setting such determination rests on tax- payer ...
Стр. 879
... determination of a deficiency and , even if there was , no ninety - day letter as provided in Section 272 ( a ) was ever sent , and that the Com- missioner's failure in those two respects precludes him from assessing and col- lecting ...
... determination of a deficiency and , even if there was , no ninety - day letter as provided in Section 272 ( a ) was ever sent , and that the Com- missioner's failure in those two respects precludes him from assessing and col- lecting ...
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action affirmed alleged amended amount appellant appellee applied Asst bank Board Brian Holland certiorari charge Chief Judge Circuit Judge Cite as 224 Civil Procedure claim Company contract contractor conviction Corp corporation counsel count Court of Appeals Criminal damages defendant defendant's denied dismissed District Court District Judge employees Equitable evidence excess profits tax F.Supp fact Federal Civil Procedure fendant filed finding guilty habeas corpus held income Internal Revenue issue jury KEY NUMBER SYSTEM L.Ed Labor Relations Lady Nelson liability lien ment motion negligence opinion parties patent payment petition petitioner plaintiff prior proceeding question railroad reason res judicata rule S.Ct Section sentence Stat statute summary judgment supra Supreme Court Tax Court taxpayer testimony tion trial court trict truck trust U. S. Atty union United States Court United States District validity verdict violation York