The Federal ReporterWest Publishing Company, 1930 |
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Seite xiii
... Internal Revenue , Colum- bia State Sav . Bank v . ( C. C. A. ) .. Commissioner of Internal Revenue , Cop- land v . ( C. C. A. ) . Converters Paper Co. v . Roseth Corpora- Page 923 tion ( C. C. A. N. Y. ) .. 992 Coon v . Wilson ...
... Internal Revenue , Colum- bia State Sav . Bank v . ( C. C. A. ) .. Commissioner of Internal Revenue , Cop- land v . ( C. C. A. ) . Converters Paper Co. v . Roseth Corpora- Page 923 tion ( C. C. A. N. Y. ) .. 992 Coon v . Wilson ...
Seite 24
... INTERNAL REVENUE . No. 4083 . Circuit Court of Appeals , Third Circuit . April 2 , 1930 1. Internal revenue 25 . Commissioner's determination of invest- ed capital held prima facie correct ; taxpay- er having burden of establishing ...
... INTERNAL REVENUE . No. 4083 . Circuit Court of Appeals , Third Circuit . April 2 , 1930 1. Internal revenue 25 . Commissioner's determination of invest- ed capital held prima facie correct ; taxpay- er having burden of establishing ...
Seite 280
... ( Revenue Act 1918 , § 200 ) . 4. Internal revenue ~ 7 ( 28 ) , 9 ( 27 ) . Capital of corporation held material income - producing factor , precluding its clas- sification as personal service corporation ( Revenue Act 1918 , § 200 ) ...
... ( Revenue Act 1918 , § 200 ) . 4. Internal revenue ~ 7 ( 28 ) , 9 ( 27 ) . Capital of corporation held material income - producing factor , precluding its clas- sification as personal service corporation ( Revenue Act 1918 , § 200 ) ...
Inhalt
United States Marcrum V C C | 163 |
288 | 228 |
917 | 676 |
Urheberrecht | |
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26 USCA action Affirmed agreement alleged amended amount appellant appellee application assignment bank bankrupt bankruptcy bill Board of Tax bond C. C. A. Cal charge Circuit Court Circuit Judge City claim Coal Coeur d'Alene River Commission Commissioner of Internal Company contract corporation count Court of Appeals court of equity creditors damages decision decree defendant defendant's dismissed District Court District Judge equity evidence fact federal filed Goltra held income indictment injunction Internal Revenue judgment jurisdiction jury land lease lien lumber ment mortgage National Prohibition Act owner paid pany parties patent payment person petition petitioner phosphoric acid plaintiff premises prior proceeding purchase purpose question received reduction to practice Revenue Act rule secured Stat statute suit Tax Appeals testified testimony thereof tion trade-mark trial trust U. S. Atty United States C. C. A. USCA witness