The Federal ReporterWest Publishing Company, 1953 |
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Стр. 560
... interest deduction . [ 1,2 ] Petitioner's omission to file per- sonal holding company returns was due , not to inattention , but to the advice of the accountant that no such returns were nec- essary . The bank , acting for petitioner ...
... interest deduction . [ 1,2 ] Petitioner's omission to file per- sonal holding company returns was due , not to inattention , but to the advice of the accountant that no such returns were nec- essary . The bank , acting for petitioner ...
Стр. 1019
... interest which was not expressly set forth in the mandate . This court stated , 114 F.2d at page 862 : " We cannot accede to defend- ant's premise that it is not liable for inter- est . That question , obviously , must be de- termined ...
... interest which was not expressly set forth in the mandate . This court stated , 114 F.2d at page 862 : " We cannot accede to defend- ant's premise that it is not liable for inter- est . That question , obviously , must be de- termined ...
Стр. 1081
... interest for gift tax pur- poses is distinguished from a present interest simply by fact that it is limited to commence in use , possession , or enjoyment at some future date and not by the fact that it is without pres- ently ...
... interest for gift tax pur- poses is distinguished from a present interest simply by fact that it is limited to commence in use , possession , or enjoyment at some future date and not by the fact that it is without pres- ently ...
Содержание
Judges | 19 |
Table of Cases Reported XVII | 47 |
Admiralty Rules XLIV | 56 |
Авторские права | |
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action affirmed agreement alleged amended appellee Asst attorney automobile Aztec Board cause certiorari denied charge Chief Judge Circuit Judge Cite as 198 claim Commissioner Company complaint constitute contract corporation counsel Court of Appeals Crowl damages decision defendant defendant's dismissed District Court District of Columbia employees evidence F.Supp fact Federal fendant filed finding Government grant habeas corpus held income indemnity injury interest Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM Kobe L.Ed lands liability libel loss Louisiana ment motion National Labor Relations negligence operation opinion parties patent payment person petition petitioner plaintiff prior question railroad record remanded rule S.Ct Santa Fe Section Stat statute suit supra Supreme Court Tax Court taxpayer testified testimony tion trial court trustee U. S. Atty unfair labor practice union United States Court United States District verdict Washington