Holmes and Brewster's Federal Tax AppealsJ. Byrne & Company, 1927 - 944 lappuses |
Saturs
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Bieži izmantoti vārdi un frāzes
60 days admission aforesaid Agent amended amount Appendix attorney become final Board of Tax bond brief certified certiorari Circuit Court claimant clerk collection collector Commissioner of Internal Committee Cong copy corporation counsel Court of Appeals Court of Claims decision declaration against interest defendant deficiency deposition dismissed distraint district court District of Columbia division enactment estate tax evidence executor expiration February 13 fees file a petition findings of fact gift tax hearing House bill income tax interest Internal Revenue issue jeopardy assessment judgment jurisdiction mailed ment motion notice and demand paid party payment person petitioner plaintiff plaintiff in error pleadings printed prior procedure proceeding in court record redetermination Revenue Act Rule Section 274 Senate statute of limitations subdivision suit Supreme Court Tax Appeals tax imposed taxpayer testimony thereof tion trial United waiver witness writ of certiorari writ of error
Populāri fragmenti
365. lappuse - ... the practice, pleadings, and forms and modes of proceeding existing at the time in like causes in the courts of record of the state within which such circuit or district courts are held, any rule of court to the contrary notwithstanding,
352. lappuse - Court orders a rehearing; or if the case is remanded by the circuit court of appeals to the Commission for a rehearing, and if (1) the time allowed for filing a petition for certiorari has expired, and no such petition has been duly filed, or (2) the petition for certiorari has been denied, or (3) the decision of the court has been affirmed by the Supreme Court, then the order of the Commission...
574. lappuse - Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding or the appointment of a receiver for any taxpayer in any receivership proceeding before any court of the United States or of any State or Territory or of the District of Columbia, any deficiency (together with all interest, additional amounts, or additions to the tax provided for by law...
611. lappuse - All claims founded upon the Constitution of the United States or any law of Congress, except for pensions, or upon any regulation of an Executive Department, or upon any contract, express or implied, with the Government of the United States...
631. lappuse - That in any suit, action, or proceeding brought by or on behalf of the United States subpoenas for witnesses who are required to attend a court of the United States in any judicial district in any case, civil or criminal, arising under the antitrust laws may run into any other district...
552. lappuse - Any Commissioner may be removed by the President for inefficiency, neglect of duty, or malfeasance in office.
612. lappuse - Aliens who are citizens or subjects of any government which accords to citizens of the United States the right to prosecute claims against such government in its courts, shall have the privilege of prosecuting claims against the United States in the Court of Claims, whereof such court, by reason of their subject matter and character, might take jurisdiction.
493. lappuse - Commission shall name the witness whose deposition is to be taken and specify the time when, the place where, and the...
572. lappuse - ... if as a result of such waiver any part of the amount covered by the bond is paid, then the bond shall, at the request of the taxpayer, be proportionately reduced.
226. lappuse - The inquiry of a board of the character of the Interstate Commerce Commission should not be too narrowly constrained by technical rules as to the admissibility of proof. Its function is largely one of investigation and it should not be hampered in making inquiry pertaining to interstate commerce by those narrow rules which prevail in trials at common law where a strict correspondence is required between allegation and proof.