The Federal ReporterWest Publishing Company, 1932 |
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Seite 248
... taxpayer . " During each of the taxable years 1917 , 1918 , 1919 , and 1920 the Minnesota & On- tario Paper Co ... taxpayer's saw timber as of March 1 , 1913 , was $ 5 per 1,000 board feet and the value of its pulpwood as $ 700.00 of ...
... taxpayer . " During each of the taxable years 1917 , 1918 , 1919 , and 1920 the Minnesota & On- tario Paper Co ... taxpayer's saw timber as of March 1 , 1913 , was $ 5 per 1,000 board feet and the value of its pulpwood as $ 700.00 of ...
Seite 249
... taxpayer's amended petition , and accepts as correct the action of the commis- sioner in refusing to allow the deduction taken on account of said item . " ( 11 ) The taxpayer hereby withdraws its claim with respect to a loss alleged to ...
... taxpayer's amended petition , and accepts as correct the action of the commis- sioner in refusing to allow the deduction taken on account of said item . " ( 11 ) The taxpayer hereby withdraws its claim with respect to a loss alleged to ...
Seite 325
... taxpayer makes as to a fact , and by acting thereon preclude the taxpayer from showing at some other time that the state- ment was mistakenly made , we cannot assent to the view that a taxpayer which has been allowed a deduction for a ...
... taxpayer makes as to a fact , and by acting thereon preclude the taxpayer from showing at some other time that the state- ment was mistakenly made , we cannot assent to the view that a taxpayer which has been allowed a deduction for a ...
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26 USCA action affirmed alleged alternating current amended amount appellee application assessment assets bankrupt bankruptcy bill Board of Tax castile soap cent charge Circuit Court Circuit Judge claim for refund Commissioner of Internal Company contract corporation counsel Court of Appeals creditors decision decree deduction defendant defendant's direct current District Court District Judge Eskimo Pie evidence excess profits tax fact February 25 filed held income infringement Internal Revenue invention issue judgment June jurisdiction libelant loan Lumber Malted Milk maritime lien ment mortgage National Bank Norne olive oil overassessment overpayment paid pany parties partnership patent payment petition petitioner plaintiff prior prior art profits tax question received record referred Revenue Act soap Stat statute supra Tax Appeals taxable taxpayer testimony thereof tion trial Trust United Vapex Vapure York York City