The Federal ReporterWest Publishing Company, 1959 |
No grāmatas satura
1.–3. rezultāts no 78.
32. lappuse
... Commissioner's deficiency and penalty assessment for the three years from $ 1,790,266.77 to $ 259,661.34 , or more than eighty - five per cent . Two revisions in the Commissioner's determination apparently account for most of this ...
... Commissioner's deficiency and penalty assessment for the three years from $ 1,790,266.77 to $ 259,661.34 , or more than eighty - five per cent . Two revisions in the Commissioner's determination apparently account for most of this ...
32. lappuse
... Commissioner's determination is pre- sumed to be correct . Thomas v . Commis- sioner , 6 Cir . , 223 F.2d 83 , 88. The bur- den of proof is thus placed upon the tax- payer to show that the Commissioner's determination is invalid . " [ 2 ] ...
... Commissioner's determination is pre- sumed to be correct . Thomas v . Commis- sioner , 6 Cir . , 223 F.2d 83 , 88. The bur- den of proof is thus placed upon the tax- payer to show that the Commissioner's determination is invalid . " [ 2 ] ...
715. lappuse
... Commissioner then has the burden of proving the allocation . Cohen v . Commissioner of Internal Revenue , su- pra , 266 F.2d at page 11. If the Com- missioner's allocation is arbitrary , he has the further burden of showing a justifi ...
... Commissioner then has the burden of proving the allocation . Cohen v . Commissioner of Internal Revenue , su- pra , 266 F.2d at page 11. If the Com- missioner's allocation is arbitrary , he has the further burden of showing a justifi ...
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TABLE OF CONTENTS | 9 |
Judges VII | 26 |
Supreme Court Rules XLIV | 32 |
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