American Jurisprudence: A Comprehensive Text Statement of American Case Law as Developed in the Cases and Annotations in the Annotated Reports System, Being a Rewriting of Ruling Case Law to Reflect the Modern Developments of the Law, Band 30Bancroft-Whitney Company, 1936 |
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58 S Ct 66 S Ct 75 S Ct 86 L ed 97 L ed action affd ALR2d Amendment amount Ann Cas Anno Appeals applied assessment authority Bank bond CA2d CA3d CA5th CA6th CA7th CA8th CA9th cert claim claimants collateral estoppel collector Commissioner Congress constitutional contract corporation decision defendant deficiency determination distilled effect ex rel fact federal tax filed forfeiture gift tax held Helvering imposed income tax infra interest Internal Revenue Code interpleader intoxicating liquors judgment jurisdiction legislative liability license LRA NS manufacture ment nation offense option law overpayment paid parties payment penalty person plaintiff prohibition prosecution provision purpose question refund regulation res judicata rule So2d St Rep statutory suit supra SW2d Tax Court tax lien taxable taxation taxpayer territory tion transferee United violation