The Federal ReporterWest Publishing Company, 1955 |
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Стр. 134
... INTERNAL REVENUE , Respondent . No. 29 , Docket 22907 . United States Court of Appeals , Second Circuit . Argued Nov. 4 , 1954 . Decided March 15 , 1955 . Petitions by a taxpayer and the Com- missioner of Internal Revenue to review a ...
... INTERNAL REVENUE , Respondent . No. 29 , Docket 22907 . United States Court of Appeals , Second Circuit . Argued Nov. 4 , 1954 . Decided March 15 , 1955 . Petitions by a taxpayer and the Com- missioner of Internal Revenue to review a ...
Стр. 153
... Internal Revenue 1563 Ruling of Commissioner of Internal Revenue that taxpayer did not sustain loss in a certain year and that loss was not deductible from gross income for that year had presumption of correct- ness . 26 U.S.C.A. § 23 ...
... Internal Revenue 1563 Ruling of Commissioner of Internal Revenue that taxpayer did not sustain loss in a certain year and that loss was not deductible from gross income for that year had presumption of correct- ness . 26 U.S.C.A. § 23 ...
Стр. 487
... Internal Revenue 2392 In action by taxpayer against Act- ing Collector of Internal Revenue to re- cover fraud penalties of 50 % alleged to have been improperly collected from tax- payer , evidence sustained jury's find- ing that ...
... Internal Revenue 2392 In action by taxpayer against Act- ing Collector of Internal Revenue to re- cover fraud penalties of 50 % alleged to have been improperly collected from tax- payer , evidence sustained jury's find- ing that ...
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action affirmed agent agreement airport alleged amended amount appellant appellant's appellee application April Asst bank bankrupt bankruptcy Board Brian Holland cause certiorari charge Chief Judge Circuit Judge Cite as 221 City Civil Procedure claim clause Commission Company contract corporation counsel counterclaim Court of Appeals Criminal Law damages decision defendant defendant's dence denied directed verdict dismissed District Court District Judge District of Columbia employees entitled evidence F.Supp fact Federal fendant filed finding grant habeas corpus held income tax Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed land liability ment motion negligence operation paid parties payment petition petitioner plaintiff proceeding prosecution question record remanded rule S.Ct Section sion Stat statute suit supra Tax Court taxpayer testified testimony tion trial court trict U. S. Atty United States Court United States District verdict Washington York