The Federal ReporterWest Publishing Company, 1942 |
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Seite 266
... taxpayer's life , but that taxpayer during her life should not be entitled to receive any part of trust estate , taxpayer was not subject to tax on the 5 per cent . portion of income under provision of Revenue Act , making income from ...
... taxpayer's life , but that taxpayer during her life should not be entitled to receive any part of trust estate , taxpayer was not subject to tax on the 5 per cent . portion of income under provision of Revenue Act , making income from ...
Seite 1098
... taxpayer's property and business , the transactions did not amount to a " reorgani- zation " for purposes of determining whether losses sustained by taxpayer as result thereof could be recognized in computing income taxes . Revenue Act ...
... taxpayer's property and business , the transactions did not amount to a " reorgani- zation " for purposes of determining whether losses sustained by taxpayer as result thereof could be recognized in computing income taxes . Revenue Act ...
Seite 1106
... taxpayer that taxpayer did not intend to hold for in- ratified Commissioner's action , and taxpayer vestment property which it received in ex- C.C.A.10 . Where taxpayer did not challenge Commissioner's right to. intention of parties , in ...
... taxpayer that taxpayer did not intend to hold for in- ratified Commissioner's action , and taxpayer vestment property which it received in ex- C.C.A.10 . Where taxpayer did not challenge Commissioner's right to. intention of parties , in ...
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action affirmed alleged amended amount appellant's appellee application April April 13 Asst Atty bank bankruptcy Board of Tax certiorari Circuit Court Circuit Judge claim collision Commission Commissioner of Internal community property compensation contract corporation Court of Appeals creditors decision defendant directed verdict dismissed District Court dividends Duquesne Club Edward Luckenbach employees evidence F.Supp fact Federal Feltre filed held Helvering interest interference proceeding Internal Revenue judgment jurisdiction jury Kaplin KEY NUMBER SYSTEM L.Ed Labor Relations Board lease Lincoln Zephyr ment motion National Labor Relations Natural Gas paid pany parties patent payment Permanent Edition petition petitioner plaintiff prior prior art proceeding question reduction to practice Revenue Act rule S.Ct settlor shares Stat statute stockholders subsidiary supra Tax Appeals taxable taxpayer testified testimony tion transfer trial trust Union United verdict Words and Phrases xanthone