The Federal ReporterWest Publishing Company, 1934 |
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Seite 280
... Appeals which decided that Board of Tax Appeals erred in finding that corporate stock had no market value and in concluding that Com- missioner had burden of proving market val- ue , and which remanded cause for further proceedings not ...
... Appeals which decided that Board of Tax Appeals erred in finding that corporate stock had no market value and in concluding that Com- missioner had burden of proving market val- ue , and which remanded cause for further proceedings not ...
Seite 281
... Appeals for the Fifth Circuit . " The order of the Board of Tax Appeals which is under review indicates that the Board construed the mandate of this court as indicating what order of final determination was to be made by that Board ...
... Appeals for the Fifth Circuit . " The order of the Board of Tax Appeals which is under review indicates that the Board construed the mandate of this court as indicating what order of final determination was to be made by that Board ...
Seite 1074
... Tax Appeals should make separate findings of fact and conclusions of law when redetermining deficiencies in income taxes . -Johnson , Drake & Piper v . Helvering , 69 F. ( 2d ) 151 . Circuit Court of Appeals would not disturb finding of ...
... Tax Appeals should make separate findings of fact and conclusions of law when redetermining deficiencies in income taxes . -Johnson , Drake & Piper v . Helvering , 69 F. ( 2d ) 151 . Circuit Court of Appeals would not disturb finding of ...
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26 USCA action affirmed agreement alleged amount appellant appellant's appellee application April 20 assets assignment attorney bankrupt bankruptcy bill Board of Tax bonds Circuit Court Circuit Judge claim Collins Company Commissioner of Internal contract Corner Brook corporation count Court of Appeals court of equity creditors Cust.&Pat.App Davis Islands debt decision decree defendant denied deposit District Court District Judge double indemnity equity error evidence fact federal filed held Helvering indorsement Internal Revenue involved Irving Trust Co issue judgment jurisdiction jury lease liability lien McCrory Stores ment mortgage National Bank notes opinion Osage paid pany parties patent payment petition petitioner plaintiff prior prior art proceeding question receiver receivership Revenue Act rule Stat statute suit supra Supreme Court surety Tax Appeals testimony thereof tion trial court trust Twin Falls United USCA York City