U.S. Tax Cases, 51. sējums,2. izdevumsCommerce Clearing House, 1952 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. |
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U S v 161 | 57 |
297 | 62 |
Rieber Inc Frank In matter | 63 |
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action agreement amount Appeals assessed assets Back reference Barnhardt calendar capital stock CCH Dec Cert Circuit claim for refund Collector of Internal Comm'r Commissioner of Internal Company Conclusions of Law contract Corp corporation County December decision deduction defendant deficiency denied District Court excess profits tax Federal Federal Supplement filed Findings of Fact gross income Helvering Henry income tax intent interest Internal Revenue Code J. H. White January Judge judgment June Lamar Letters Patent license lien listed under taxpayer's loss ment National Bank operation ordinary income paid parties partner partnership patent payment petitioner plaintiff profits purchase purpose received reported Rollingwood Schoenberger Section shares sold statute Supp supra Tax Cases Vol Tax Court tax lien taxable taxpayer taxpayer's name ternal Revenue thereof tion Trust U.S. Tax United States Attorney USTC Vol valves Western Pacific Railroad wife William