The Federal ReporterWest Publishing Company, 1932 |
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Seite 253
... interest was being impaired , taxpayer would return to her her note and take over her interest . 9. Partnership ~ 1 . Partnership agreement can be created only by contract , express or implied . 10. Internal revenue 7 ( 32 ) . That ...
... interest was being impaired , taxpayer would return to her her note and take over her interest . 9. Partnership ~ 1 . Partnership agreement can be created only by contract , express or implied . 10. Internal revenue 7 ( 32 ) . That ...
Seite 348
... interest had a fair market value of $ 16 , - 500 supported by the evidence ? Petitioner testified as to the acquisition of his interest for professional services . He tes- tified as to a verified letter that he filed with the Income Tax ...
... interest had a fair market value of $ 16 , - 500 supported by the evidence ? Petitioner testified as to the acquisition of his interest for professional services . He tes- tified as to a verified letter that he filed with the Income Tax ...
Seite 349
... interests ( iden- tical with petitioner's ) for $ 16,500 each ; that the interests had a speculative value , but the company was willing to pay that amount ; that a working interest is more speculative than a royalty interest . The ...
... interests ( iden- tical with petitioner's ) for $ 16,500 each ; that the interests had a speculative value , but the company was willing to pay that amount ; that a working interest is more speculative than a royalty interest . The ...
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28 USCA action affirmed agent alleged amended amortization amount appellee application Bank bankrupt bankruptcy barge bill Board of Tax bonds carrier charter Circuit Court Circuit Judge claim Commission Commissioner of Internal Company contract corporation counsel Court of Appeals creditors decree deduction defendant directed verdict District Court District Judge entitled evidence fact federal filed funds held income interest Internal Revenue issued J. G. Bennett judgment July jurisdiction jury land lease liability libel lien loading ment metacentric height mortgage motor Munson S. S. Line National Prohibition Act negligence officers Oklahoma operation owner paid pany parties patent payment petition petitioner plaintiff proceedings question rates reasonable receiver Revenue Act rule ship Stat statute stockholders suit sulfur dioxid supra testimony thereof tion trial truck trust U. S. Atty United USCA vanadium vessel Vestris York City