The Federal ReporterWest Publishing Company, 1953 |
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Seite 350
... Tax Court , 14 T.C. 802 , holding that certain royalty payments made by the taxpayer , Thomas Flexible Coupling Company , were deductible as ordinary and necessary busi- ness expenses . The Court of Appeals , Maris , Circuit Judge ...
... Tax Court , 14 T.C. 802 , holding that certain royalty payments made by the taxpayer , Thomas Flexible Coupling Company , were deductible as ordinary and necessary busi- ness expenses . The Court of Appeals , Maris , Circuit Judge ...
Seite 355
... court decision upon a question of local law in- volved in the determination of the taxpay- er's income tax liability created a new sit- uation which could not justly be ignored and which , therefore , prevented the opera- tion of the ...
... court decision upon a question of local law in- volved in the determination of the taxpay- er's income tax liability created a new sit- uation which could not justly be ignored and which , therefore , prevented the opera- tion of the ...
Seite 356
... courts will set aside the deci- sions of the Tax Court only when they announce a rule of general applicabil- ity , that the facts found fall short of meeting statutory requirements . Dob- son v . Commissioner , supra , 320 U.S. [ 489 ] ...
... courts will set aside the deci- sions of the Tax Court only when they announce a rule of general applicabil- ity , that the facts found fall short of meeting statutory requirements . Dob- son v . Commissioner , supra , 320 U.S. [ 489 ] ...
Inhalt
TABLE OF CONTENTS | 3 |
Judges VII | 11 |
Admiralty Rules XLIV | 15 |
Urheberrecht | |
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action affirmed agreement alleged amended appellee Asst attorney automobile Aztec Board cause certiorari denied charge Chief Judge Circuit Judge Cite as 198 claim Commissioner Company complaint contract corporation counsel Court of Appeals Crowl damages decision defendant defendant's Defense Production Act dismissed District Court District of Columbia employees evidence F.Supp fact Federal fendant filed finding Government grant habeas corpus held income indemnity interest Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM Kobe L.Ed lands liability libel loss Louisiana ment motion National Labor Relations negligence operation opinion parties patent payment person petition petitioner plaintiff prior question railroad record remanded rule S.Ct Santa Fe Section Stat statute suit supra Supreme Court Tax Court taxpayer testified testimony tion trial court trustee U. S. Atty unfair labor practice union United States Court United States District verdict Washington