The Federal ReporterWest Publishing Company, 1941 |
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Стр. 103
... Appeals , Ninth Circuit . 1. Corporations June 29 , 1940 . A tax event , for carrying out of which taxpayer employs corporate form , is not an unreal attempt to use corporation for sham transaction , procuring advantageous tax ...
... Appeals , Ninth Circuit . 1. Corporations June 29 , 1940 . A tax event , for carrying out of which taxpayer employs corporate form , is not an unreal attempt to use corporation for sham transaction , procuring advantageous tax ...
Стр. 162
... Tax Appeals for the District of Columbia . Petition by Sherwood Brothers , Inc. , against the District of Columbia , for re- view of the decision of the Board of Tax Appeals for the District of Columbia deny- ing a claim for refund of ...
... Tax Appeals for the District of Columbia . Petition by Sherwood Brothers , Inc. , against the District of Columbia , for re- view of the decision of the Board of Tax Appeals for the District of Columbia deny- ing a claim for refund of ...
Стр. 410
... Revenue Act 1934 , § 801 ( a ) ( 2 , 3 ) , 26 U.S.C.A.Int.Rev.Acts , page 790 . 2. Internal revenue25 A finding of the Board of Tax Appeals upon a question of fact must be upheld upon review if supported by evidence . 3. Internal revenue ...
... Revenue Act 1934 , § 801 ( a ) ( 2 , 3 ) , 26 U.S.C.A.Int.Rev.Acts , page 790 . 2. Internal revenue25 A finding of the Board of Tax Appeals upon a question of fact must be upheld upon review if supported by evidence . 3. Internal revenue ...
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action affirmed alleged amended amount appellee application Asst AUGUSTUS N Bank Bankruptcy Board of Tax bonds certiorari charged Circuit Court Circuit Judge Citizens Gas City claim Commission Commissioner of Internal Conoco contract corporation counsel Court of Appeals decision deduction defendant denatured alcohol denied dismiss District Court Eminent domain employees evidence F.Supp fact Federal filed foreclosure Helvering income interest interference proceeding Internal Revenue issue judgment June 29 jurisdiction jury L.Ed Labor Relations Act Labor Relations Board land lease liability ment mortgage motion National Labor Relations olive oil operation paid parties patent payment Permanent Edition petition petitioner plaintiff prior prior art proceeding purchase purpose question railroad reduction to practice refunding res judicata Revenue Act rule S.Ct Section Securities Stanolind Stat statute stockholders suit supra Tax Appeals taxpayer thereof tion trial court union United Words and Phrases