The Federal ReporterWest Publishing Company, 1934 |
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Seite 342
... taxpayer's return of taxes for the year 1926 in the amount of $ 2,177.42 , and for 1927 of $ 69.50 . The taxpayer duly appealed to the Board of Tax Appeals where the case was heard on a stipulation of facts without oth- er testimony ...
... taxpayer's return of taxes for the year 1926 in the amount of $ 2,177.42 , and for 1927 of $ 69.50 . The taxpayer duly appealed to the Board of Tax Appeals where the case was heard on a stipulation of facts without oth- er testimony ...
Seite 405
... taxpayer has never acquired any property other than the lease assigned to it by Lipps , and has never sold any part of such lease . The taxpayer had a contract under which it sold all the oil produced , to the Asso- ciated Oil Company ...
... taxpayer has never acquired any property other than the lease assigned to it by Lipps , and has never sold any part of such lease . The taxpayer had a contract under which it sold all the oil produced , to the Asso- ciated Oil Company ...
Seite 415
... taxpayer in its quotation that we deem are significant , as at once dem- onstrating that the Ramsey Case is not in point here . The third decision cited by the taxpayer under this heading is State Consol . Oil Co. v . Commissioner ...
... taxpayer in its quotation that we deem are significant , as at once dem- onstrating that the Ramsey Case is not in point here . The third decision cited by the taxpayer under this heading is State Consol . Oil Co. v . Commissioner ...
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11 USCA 26 USCA action affirmed agreement alleged amended amicus curiæ amount appellant appellant's appellee application April April 13 bank bankrupt bankruptcy Board of Tax bonds cause charge Circuit Court Circuit Judge City claim Commissioner of Internal Company contract corporation counsel Court of Appeals creditors damages decision decree defendant denied deposit directed verdict District Court District Judge error evidence fact federal filed held Helvering income Internal Revenue Irving Trust Co issue judgment jurisdiction jury lease liability lien ment mortgage motion paid pany parties patent payment permanently disabled petition petitioner plaintiff prior art proceedings question received record reduction to practice Revenue Act reversed statute stockholders suit supra Supreme Court Tax Appeals taxable taxpayer testified testimony thereof tion totally and permanently trust trustee in bankruptcy U. S. Atty United verdict Virginia Dare York York City