The Federal ReporterWest Publishing Company, 1944 |
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Seite 253
... notes of a corporation which ex- changed its assets for another corporation's stock and then transferred part of such stock to taxpayer in satisfaction of the notes , realized a gain to amount of differ- ence between cost of notes and ...
... notes of a corporation which ex- changed its assets for another corporation's stock and then transferred part of such stock to taxpayer in satisfaction of the notes , realized a gain to amount of differ- ence between cost of notes and ...
Seite 254
... notes ex- changed its assets for another corporation's stock which enabled maker to discharge all its debts and to make distribution to some of its stockholders , taxpayer's gain re- sulting from receiving part of such stock in ...
... notes ex- changed its assets for another corporation's stock which enabled maker to discharge all its debts and to make distribution to some of its stockholders , taxpayer's gain re- sulting from receiving part of such stock in ...
Seite 255
... notes held by the respondent but subject to a mort- gage in the principal amount of $ 115,000 held by Canton Steel Products , Inc. which also owned 250 shares of Barium's out- standing class A shares . Barium then disposed of the ...
... notes held by the respondent but subject to a mort- gage in the principal amount of $ 115,000 held by Canton Steel Products , Inc. which also owned 250 shares of Barium's out- standing class A shares . Barium then disposed of the ...
Inhalt
Judges VII | 5 |
Federal Rules of Civil Procedure LIII | 12 |
Text of Opinions 1 | 378 |
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action affirmed alleged amended amount appellant appellant's appellee application Atty AUGUSTUS N Bank bankrupt bankruptcy Berkshire certiorari charged Circuit Court Circuit Judge Civil Procedure claim Commission Commissioner of Internal Company contract corporation cost counsel Court of Appeals Creosoting debtor decision defendant defendant's denied dismissed District Court employees entitled evidence F.Supp fact Federal Trade Commission filed Helvering income Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board land lease liability ment motion National Labor Relations paid parties patent payment Permanent Edition petition petitioner plaintiff prior prior art proceeding Puerto Rico question reduction to practice remanded Revenue Act S.Ct securities Stat statute suit summary judgment supra Tax Court taxable taxpayer thereof tion trade-mark trial court trustee United violation Washington Words and Phrases York York City