The Federal ReporterWest Publishing Company, 1945 |
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Стр. 82
... S.Ct. 619 , 82 L.Ed. 903 , it was held that the taxpayer who had only a contractual right to share in the net profits did not have a depletable interest . In Helvering v . Elbe Oil Land Co. , 303 U.S. 372 , 58 S.Ct. 621 , 82 L.Ed. 904 ...
... S.Ct. 619 , 82 L.Ed. 903 , it was held that the taxpayer who had only a contractual right to share in the net profits did not have a depletable interest . In Helvering v . Elbe Oil Land Co. , 303 U.S. 372 , 58 S.Ct. 621 , 82 L.Ed. 904 ...
Стр. 250
... S.Ct. 398 , 399 , 75 L.Ed. 996 . [ 3 , 4 ] The taxpayer submits , however , that the 1932 change in beneficiaries was without effect , contending that the policy gave her no such right as by its terms the right to change beneficiaries ...
... S.Ct. 398 , 399 , 75 L.Ed. 996 . [ 3 , 4 ] The taxpayer submits , however , that the 1932 change in beneficiaries was without effect , contending that the policy gave her no such right as by its terms the right to change beneficiaries ...
Стр. 873
... S.Ct. 396 , 406 , 27 L.Ed. 1030 ; In re Snow , 120 U.S. 274 , 285 , 7 S.Ct. 556 , 561 , 30 L.Ed. 658 ; In re Coy , 127 U.S. 731 , 758 , 8 S.Ct. 1263 , 1272 , 32 L. -Ed . 274 ; Hans Nielsen , Petitioner , 131 U.S. 176 , 182 , 9 S.Ct. 672 ...
... S.Ct. 396 , 406 , 27 L.Ed. 1030 ; In re Snow , 120 U.S. 274 , 285 , 7 S.Ct. 556 , 561 , 30 L.Ed. 658 ; In re Coy , 127 U.S. 731 , 758 , 8 S.Ct. 1263 , 1272 , 32 L. -Ed . 274 ; Hans Nielsen , Petitioner , 131 U.S. 176 , 182 , 9 S.Ct. 672 ...
Содержание
Judges | 1 |
Tables of Cases Reported | 9 |
Table of Cases Arranged by Circuit | 23 |
Авторские права | |
Не показаны другие разделы: 2
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Часто встречающиеся слова и выражения
action Administrator affirmed agreement allowed amended amount appeal appellee application authority bank Board cause charge Circuit Judges Cite as 148 City claim Commission Commissioner Company considered constitute contention contract corporation cost counsel Court of Appeals decision defendant denied determine directed District Court effect employees entered evidence fact Federal filed finding ground held hold included income intent interest Internal Revenue involved issue judgment jurisdiction jury L.Ed Labor lease limited March matter means ment motion Office operation opinion paid parties patent payment person petition petitioner plaintiff present prior proceedings production profits question reason received record regulation Relations respondent result rule S.Ct Security shares Stat statute suit Tax Court taxpayer tion trial trust United Washington York