U.S. Tax Cases, 54. sējums,1. izdevumsCommerce Clearing House, 1954 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
No grāmatas satura
1.–3. rezultāts no 82.
45-172. lappuse
... issue for they thought the only issue was whether the debts became worthless in 1943. Conse- quently they urge that they be allowed another opportunity to litigate the issue of initial validity of the debts before the Tax Court . We do ...
... issue for they thought the only issue was whether the debts became worthless in 1943. Conse- quently they urge that they be allowed another opportunity to litigate the issue of initial validity of the debts before the Tax Court . We do ...
45-331. lappuse
... Issue ] The question of whether or not the com- plaint was valid and authorized the Com- missioner to issue a warrant is vital in determining whether or not the statute of limitations was tolled by the filing of the complaint and had ...
... Issue ] The question of whether or not the com- plaint was valid and authorized the Com- missioner to issue a warrant is vital in determining whether or not the statute of limitations was tolled by the filing of the complaint and had ...
45-559. lappuse
... issue and substantially sum- marized the evidence the Government had previously presented . The Government , how- ever , did not allocate in this computation the actual ownership of the various assets between the appellant and his wife ...
... issue and substantially sum- marized the evidence the Government had previously presented . The Government , how- ever , did not allocate in this computation the actual ownership of the various assets between the appellant and his wife ...
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affirmed agent agreement alleged amount appellant appellee assessment assets Back reference Bank basis Benatar Brian Holland capital gain cash CCH Dec charged Circuit Judges Collector of Internal Comm'r Commissioner of Internal Company contract corporation counts Court of Appeals debt December December 31 decision deduction defendant deficiency determined District Court entitled evidence excess profits tax expenses federal filed funds gross income held Helvering income tax income tax return indictment interest Internal Revenue Code issue judgment jury loss ment motion net income ordinary income paid parties partner partnership payment petition petitioner plaintiff preferred stock prior purchase purpose question real estate received record reported rule Rutkin Schino shares sold statute stockholders Supp supra Tax Court tax liens taxable income taxpayer testimony thereof tion trade or business transaction trial trust United States Attorney United States Court United States District USTC wife