The Federal ReporterWest Publishing Company, 1936 |
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Стр. 381
... Board of Tax Appeals are presumptively correct and on review by court must be accept- ed unless there was no substantial evi- dence before Board to support them . 6. Internal revenue 25 Where Board of Tax Appeals found that contract ...
... Board of Tax Appeals are presumptively correct and on review by court must be accept- ed unless there was no substantial evi- dence before Board to support them . 6. Internal revenue 25 Where Board of Tax Appeals found that contract ...
Стр. 1086
... tax and would not be defeated by proof that tax was im- properly assessed or ... board whether discount on such certificates was thereafter deducted in ... tax liability . - New York Cent . R. Co. v . Commissioner of Internal Revenue . 79 ...
... tax and would not be defeated by proof that tax was im- properly assessed or ... board whether discount on such certificates was thereafter deducted in ... tax liability . - New York Cent . R. Co. v . Commissioner of Internal Revenue . 79 ...
Стр. 1087
Court may not properly substitute its own judgment for that of Board of Tax Appeals un- less finding of Board involves mixed question of law and fact . - Helvering v . Ward , 79 F. ( 2d ) 381 . Where Board of Tax Appeals has failed to ...
Court may not properly substitute its own judgment for that of Board of Tax Appeals un- less finding of Board involves mixed question of law and fact . - Helvering v . Ward , 79 F. ( 2d ) 381 . Where Board of Tax Appeals has failed to ...
Содержание
Colo 79 F 2d 259 261 | xlv |
JUDGMENT CREDITORS BILL Gaskins v | 353 |
LOSS H D Lee Mercantile Co v Commis | 391 |
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11 USCA 26 USCA action affirmed agreement alleged amended amicus curiæ amount appellant appellee application assets Asst attorney AUGUSTUS N bank Bankr bankrupt Board of Tax bonds Bonds Corporation cent certificates charge Circuit Court Circuit Judge claim Commissioner of Internal Company contract corporation counsel Court of Appeals creditors debtor decree deduction defendant District Court District Judge entitled equity evidence fact federal Federal Trade Commission filed funds Georg Jensens held Helvering income Internal Revenue Irving Trust Co issue judgment jurisdiction jury liability lien ment mortgage opinion paid pany Papoose parties patent payment petition petitioner plaintiff poration proceeding purchase question railroad received reorganization Revenue Act rule section 77B securities shares Stat statute suit supra Tax Appeals taxable taxpayer thereof tion trial court trust trustee in bankruptcy Twin Falls U. S. Atty United York City