The Federal ReporterWest Publishing Company, 1930 |
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Стр. 167
... determination of Board of Tax Appeals , has burden to establish invalid- ity of deficiency assessment by Commissioner ( Revenue Act 1926 , § 1003a , 26 USCA § 1226a ) . Burden is on petitioner for review of deci- sion of Board of Tax ...
... determination of Board of Tax Appeals , has burden to establish invalid- ity of deficiency assessment by Commissioner ( Revenue Act 1926 , § 1003a , 26 USCA § 1226a ) . Burden is on petitioner for review of deci- sion of Board of Tax ...
Стр. 178
... determination of Commissioner as to income tax , must show that determination was erroneous . 4. Internal revenue 25 - Commissioner's de- termination that dividends were income for purpose of assessing income tax , though al- lowed to ...
... determination of Commissioner as to income tax , must show that determination was erroneous . 4. Internal revenue 25 - Commissioner's de- termination that dividends were income for purpose of assessing income tax , though al- lowed to ...
Стр. 179
... determination of the Commissioner , it was incumbent upon the petitioner to show that the determination was erroneous . The evidence , as to the availability of the funds with which to pay to say , though petitioner's 1919 dividends ...
... determination of the Commissioner , it was incumbent upon the petitioner to show that the determination was erroneous . The evidence , as to the availability of the funds with which to pay to say , though petitioner's 1919 dividends ...
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Часто встречающиеся слова и выражения
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