The Federal ReporterWest Publishing Company, 1930 |
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Стр. xii
... Commissioner of In- ternal Revenue ( App . D. C . ) ......... 880 Brunner v . Johnson ( C. C. A. Ark . ) . 493 ... Commissioner of Immigration , Ellis Island , New York Harbor , United States ex rel . Gilletti v . ( C. C. A. N. Y ...
... Commissioner of In- ternal Revenue ( App . D. C . ) ......... 880 Brunner v . Johnson ( C. C. A. Ark . ) . 493 ... Commissioner of Immigration , Ellis Island , New York Harbor , United States ex rel . Gilletti v . ( C. C. A. N. Y ...
Стр. 911
... Commissioner of Internal Rev- enue are prima facie correct , and taxpayer who complains of them has burden of showing be- fore Board of Tax Appeals that they are wrong . 3. Internal revenue 25 - Presumption is that commissioner making ...
... Commissioner of Internal Rev- enue are prima facie correct , and taxpayer who complains of them has burden of showing be- fore Board of Tax Appeals that they are wrong . 3. Internal revenue 25 - Presumption is that commissioner making ...
Стр. 1056
... Commissioner was erroneous . - Brooks v . Com- missioner of Internal Revenue , 35 F. ( 2d ) 178 . Commissioner's determination that dividends were income for purpose of assessing income tax , though allowed to remain with corporation ...
... Commissioner was erroneous . - Brooks v . Com- missioner of Internal Revenue , 35 F. ( 2d ) 178 . Commissioner's determination that dividends were income for purpose of assessing income tax , though allowed to remain with corporation ...
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26 USCA Act Laws action affirmed alleged amended amount appellant appellee application assessment bank bankruptcy bill Board of Tax C. C. A. Wash capital charge Circuit Court Circuit Judge City claim commission Commissioner of Internal Company constitute contract corporation Court of Appeals court of equity damages decree deed defendant District Court District Judge entitled equity error estoppel evidence fact Federal Trade Commission fendant filed Frank Brunner held Idaho income infringement Internal Revenue John Brunner judgment jury lease liability libelant lien ment Moen Moffat Tunnel mortgage National Prohibition Act owner paid pany parties patent payment petition petitioner plaintiff prior prior art purpose question radium reason res judicata Revenue Act rule ship Stat statute stockholders suit supra thereof tion trial trustee U. S. Atty United States C. C. A. valid York York City