The legal right of a taxpayer to decrease the amount of what otherwise would be his taxes, or altogether avoid them, by means which the law permits, cannot be doubted. Committee Prints - 1. lappuseautors: United States. Congress. Senate. Special Committee on Aging - 1967Pilnskats - Par šo grāmatu
| 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. Supreme Court - 1947 - 1202 lapas
...for the profits from the partnership is contrary to a principle long recognized by this Court that "The legal right of a taxpayer to decrease the amount...be doubted." Gregory v. Helvering, 293 US 465, 469. We do not reject that principle. It would clearly apply, for example, in a situation where a member... | |
| United States. Interstate Commerce Commission - 1947 - 994 lapas
...Supreme Court of the United States having said in Gregory v. Helvering, 293 US 465, at page 469, that the legal right of a taxpayer to decrease the amount...by means which the law permits, cannot be doubted. The method proposed now by the applicant involves transactions within the scope of section 5 (2) of... | |
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