The Federal ReporterWest Publishing Company, 1962 |
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Стр. 54
... Commissioner does clearly reflect the income . ' [ Italics supplied . ] It is thus apparent that the choice as to the method of reconstruction of income lies with the Commissioner and not the taxpayer , the only restriction being that ...
... Commissioner does clearly reflect the income . ' [ Italics supplied . ] It is thus apparent that the choice as to the method of reconstruction of income lies with the Commissioner and not the taxpayer , the only restriction being that ...
Стр. 258
... Commissioner of Internal Revenue recomputed the credit by mak- ing the deduction , as of January 1 , 1951 . The effect was to decrease plaintiff's equity capital and decrease its excess profits credit in an amount which in- creased its ...
... Commissioner of Internal Revenue recomputed the credit by mak- ing the deduction , as of January 1 , 1951 . The effect was to decrease plaintiff's equity capital and decrease its excess profits credit in an amount which in- creased its ...
Стр. 658
... Commissioner of In- ternal Revenue v . P. G. Lake , Inc. , 356 U.S. 260 , 78 S.Ct. 691 , 2 L.Ed.2d 743 ; Hort v . Commissioner , 313 U.S. 28 , 61 S. Ct . 757 , 85 L.Ed. 1168 ; Dyer v . Commis- sioner , 10 Cir . , 294 F.2d 123 ; Commis ...
... Commissioner of In- ternal Revenue v . P. G. Lake , Inc. , 356 U.S. 260 , 78 S.Ct. 691 , 2 L.Ed.2d 743 ; Hort v . Commissioner , 313 U.S. 28 , 61 S. Ct . 757 , 85 L.Ed. 1168 ; Dyer v . Commis- sioner , 10 Cir . , 294 F.2d 123 ; Commis ...
Содержание
Judges VII | 17 |
Federal Rules of Civil Procedure XLIV | 22 |
Text of Opinions 1 | 22 |
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action Affirmed AGMA agreement alleged amended amount appellant appellant's appellee application Asst attorneys bank baseballs Board Cannelton charge Chief Judge Circuit Judge Cite as 301 claim clause Clayton Act Commission Commissioner Company contract corporation counsel Court of Appeals Criminal Law decision defendant defendant's denied District Court District Judge District of Columbia employees entitled evidence F.Supp fact Federal Federal Trade Commission filed finding Gerak Government granted Halliburton held Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed line of commerce manufacture ment motion negligence Nutrilite officers opinion parties partnership patent payment petition petitioner plaintiff prior purchase question Rawlings reasonable record remanded rule S.Ct Section sentence sion Spalding Stat statute stevedore substantial supra Supreme Court Tax Court taxpayer testimony tion Trade trial court U. S. Atty Union United States Court United States District violation Washington