The Federal ReporterWest Publishing Company, 1944 |
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Seite 147
... taxpayer was not precluded from relying on a statute because it was not relied upon before the Tax Court , where neither such statute nor Supreme Court's construction thereof was brought to at- tention of Tax Court prior to its decision ...
... taxpayer was not precluded from relying on a statute because it was not relied upon before the Tax Court , where neither such statute nor Supreme Court's construction thereof was brought to at- tention of Tax Court prior to its decision ...
Seite 646
... taxpayer for 1937 . In the capital stock tax returns filed by the taxpayer for the fiscal years 1933 to 1937 , inclusive , the preferred stock was listed as capital stock and the par value of the outstanding shares was included as part ...
... taxpayer for 1937 . In the capital stock tax returns filed by the taxpayer for the fiscal years 1933 to 1937 , inclusive , the preferred stock was listed as capital stock and the par value of the outstanding shares was included as part ...
Seite 1091
... taxpayer's debt to director , and for payment of dividends on such stock , and director was expressly denied right to share with general creditors on dissolution or liquidation of taxpayer , dividends were not " interest " deductible ...
... taxpayer's debt to director , and for payment of dividends on such stock , and director was expressly denied right to share with general creditors on dissolution or liquidation of taxpayer , dividends were not " interest " deductible ...
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