| United States. Supreme Court - 1940 - 894 lapas
...US 465, in the following January. It cited the Jones case with approval, at p. 469, saying: ". . . The legal right of a taxpayer to decrease the amount...by means which the law permits, cannot be doubted." So well settled had the judicial interpretation become that the Treasury determined to recommend that... | |
| United States. Court of Claims - 1948 - 974 lapas
...Court has so held more than once. In Gregory v. Helvering, 293 US 465, 469, the Supreme Court said : The legal right of a taxpayer to decrease the amount...by means which the law permits, cannot be doubted. The court cites as authority for this statement United States v. Isham, 17 Wall. 496, 506 ; Superior... | |
| United States. Interstate Commerce Commission - 1930 - 826 lapas
...Lines, Inc. — Purchase — Mellon Natl. Bank, 57 MCC 199 (204). 9. Reduction of tax payments. — The legal right of a taxpayer to decrease the amount...by means which the law permits, cannot be doubted. In general, a tax saving lawfully attained, is a proper objective. — Savannah & A. By. Co. Control... | |
| United States. Board of Tax Appeals - 1936 - 1468 lapas
...revenue acts. A sale is such a means; in fact, deductible losses are often sustained through sales. " The legal right of a taxpayer to decrease the amount...altogether avoid them, by means which the law permits, can not be doubted." Gregory v. Helver'mg, 293 US 465 (and cases cited therein ) . To the same effect... | |
| United States. Tax Court - 1943 - 1262 lapas
...791. In Gregory v. Helvering, 293 US 465, the Supreme Court in the course of its opinion said: * * * The legal right of a taxpayer to decrease the amount...by means which the law permits, cannot be doubted. United States v. Isham, 17 Wall. 496. 506 : Superior Oil Co. v. Mississippi. 280 US 300, 395, 396 ;... | |
| United States. Court of Claims - 1943 - 810 lapas
...true beyond question. Thus the court, in the Gregory case, at page 469, said: The legal right of the taxpayer to decrease the amount of what otherwise would be his taxes, cannot be doubted. United States v. Isham, 17 Wall. 496 506; Superior Oil Co. v. Mississippi, 280 US... | |
| United States. Bureau of Employment Security - 1942 - 1774 lapas
...thereby to escape payment of a tax will not alter the result or make unlawful what the statute allows. The legal right of a taxpayer to decrease the amount...by means which the law permits, cannot be doubted. The work contracted for in the agreement before us is the making of sales. In that agreement appellant... | |
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