The Federal Reporter, Band 311West Publishing Company, 1963 |
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Seite 280
315 U.S. 60 , 62 , 62 S.Ct. 457 , 86 L.Ed. 680 ( 1941 ) ; Quercia v . United States , 289 U.S. 466 , 53 S.Ct. 698 , 77 L.Ed. 1321 ( 1932 ) ; United States v . Amorosa , 167 F.2d 596 , 600 ( 3 Cir.1948 ) ; Knapp v . Kinsey , 232 F.2d 458 ...
315 U.S. 60 , 62 , 62 S.Ct. 457 , 86 L.Ed. 680 ( 1941 ) ; Quercia v . United States , 289 U.S. 466 , 53 S.Ct. 698 , 77 L.Ed. 1321 ( 1932 ) ; United States v . Amorosa , 167 F.2d 596 , 600 ( 3 Cir.1948 ) ; Knapp v . Kinsey , 232 F.2d 458 ...
Seite 401
... S.Ct. 74 , 77 L.Ed. 199 , and like cases , the United States insists that the $ 175,000 is taxable as ordinary ... S.Ct. 656 , 3 L. 311 F.2d 26 Ed.2d 747 ; Commissioner of Internal Revenue v . Southwest Exploration Co. , 350 U.S. 308 ...
... S.Ct. 74 , 77 L.Ed. 199 , and like cases , the United States insists that the $ 175,000 is taxable as ordinary ... S.Ct. 656 , 3 L. 311 F.2d 26 Ed.2d 747 ; Commissioner of Internal Revenue v . Southwest Exploration Co. , 350 U.S. 308 ...
Seite 402
... S.Ct. 911 , 81 L.Ed. 1324 ] . " See Commissioner of Internal Revenue v . Remer , 8 Cir . , 260 F.2d 337. In Helvering v . Elbe Oil Land Dev . Co. , supra , 303 U.S. at 375 , 58 S.Ct. at 622 , in considering a factual situation much like ...
... S.Ct. 911 , 81 L.Ed. 1324 ] . " See Commissioner of Internal Revenue v . Remer , 8 Cir . , 260 F.2d 337. In Helvering v . Elbe Oil Land Dev . Co. , supra , 303 U.S. at 375 , 58 S.Ct. at 622 , in considering a factual situation much like ...
Inhalt
TABLE OF CONTENTS | 8 |
Table of Cases Reported XVIII | 8 |
Admiralty Rules XLIV | 8 |
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