The Federal ReporterWest Publishing Company, 1930 |
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Seite 580
... claim for refund , duly filed , included it . The statute provides that no suit shall be maintained " until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue . " Section 3226 , Rev. St. , as ...
... claim for refund , duly filed , included it . The statute provides that no suit shall be maintained " until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue . " Section 3226 , Rev. St. , as ...
Seite 638
... claims . Since the filing of the respective amending claims , the Commissioner has re- jected the petitioner's claim , as amended , and , although the Commissioner has admit- ted that the petitioner , by reason of affilia- tion with the ...
... claims . Since the filing of the respective amending claims , the Commissioner has re- jected the petitioner's claim , as amended , and , although the Commissioner has admit- ted that the petitioner , by reason of affilia- tion with the ...
Seite 887
... claim was laid aside , because of fact that claimant did not know that it made any dif- ference as to time within which claim was filed , and further showed that claimant was a laborer , and that sum of money on deposit in bankrupt bank ...
... claim was laid aside , because of fact that claimant did not know that it made any dif- ference as to time within which claim was filed , and further showed that claimant was a laborer , and that sum of money on deposit in bankrupt bank ...
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26 USCA action agreement alleged amended amount appellee application assessment assigned bankrupt bankruptcy bill Board of Tax bonds cent Circuit Court Circuit Judge City claim Commissioner of Internal Company contract corporation Court of Appeals court of equity creditors decision decree deduction defendant defendant's device District Court District Judge equity evidence excess profits tax fact filed held income infringement interference proceeding Internal Revenue issue judgment jurisdiction lien manufacture mash ment molasses mortgage motion National Bank National Prohibition Act net income operation paid pany parties patent payment peptone petition petitioner plaintiff prior prior art proceeding profits question reason received reduction to practice refund Revenue Act Stat statute sugar suit Tax Appeals taxable taxpayer telephone testimony thereof tion trial trustee trustee in bankruptcy United States C. C. A. wort yeast York York City