 | United States. Supreme Court - 1940 - 894 lapas
...emphasized the equitable nature of proceedings before the Board of Tax Appeals by requiring the Board to act "in accordance with the rules of evidence applicable...in courts of equity of the District of Columbia." 26 USC 611. The Government relies in part upon Senior v. Braden, 295 US 422. Whatever the significance... | |
 | 1927 - 516 lapas
...very materially enlarged its jurisdiction and powers. Among other things, the new act requires that the proceedings of the board and its divisions shall be conducted in accordance with the rules of evidence applicable in courts of equity in the District of Columbia. The rules of evidence... | |
 | National Tax Association - 1924 - 628 lapas
...but after several changes, Congress finally decided to substitute for that provision this language : "The proceedings of the board and its divisions shall be conducted in accordance with such rules of evidence and procedure as the board may prescribe." Obviously Congress decided to leave the question... | |
 | 1927 - 1150 lapas
...evidence of the facts therein stated." Notice and opportunity to be heard shall be given the taxpayer. "The proceedings of the Board and its divisions shall be conducted in accordance with such rules of evidence and procedure as the Board may prescribe." (Italics ours.) Authority is conferred upon the... | |
 | United States. Internal Revenue Service - 1924 - 396 lapas
...as quickly as practicable. Hearings before the Board and its divisions shall be open to the public. The proceedings of the Board and its divisions shall be conducted in accordance with such rules of evidence and procedure as the Board may prescribe. It shall be the duty of the Board and of each division... | |
 | John F. Sherwood - 1925 - 206 lapas
...as quickly as practicable. Hearings before the Board and its divisions shall be open to the public. The proceedings of the Board and its divisions shall be conducted in accordance with such rules of evidence and procedure as the Board may prescribe. It shall be the duty of the Board and of each division... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...as quickly as practicable. Hearings before the Board and its divisions shall be open to the public. The proceedings of the Board and its divisions shall be conducted in accordance with such rules of evidence and procedure as the Board may prescribe. It shall be the duty of the Board and of each division... | |
 | 1925 - 1114 lapas
...evidence of the facts therein stated." Notice and opportunity to be heard shall be given the taxpayer. "The proceedings of the Board and its divisions shall be conducted in accordance with such rules of evidence and procedure as the Board may prescribe." (Italics ours.) Authority is conferred upon the... | |
 | George Edwin Holmes, Kingman Brewster - 1925 - 248 lapas
...as quickly as practicable. Hearings before the Board and its divisions shall be open to the public. The proceedings of the Board and its divisions shall be conducted in accordance with such rules of evidence and procedure as the Board may prescribe. It shall be the duty of the Board and of each division... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...as quickly as practicable. Hearings before the Board and its divisions shall be open to the public. The proceedings of the Board and its divisions shall be conducted in accordance with such rules of evidence and procedure as the Board may prescribe. It shall be the duty of the Board and of each division... | |
| |
The proceedings of the Board and its divisions shall be conducted in accordance with such rules of practice and procedure (other than rules of evidence) as the Board may prescribe and in accordance with the rules of evidence applicable in courts of equity... 
