The Federal Reporter, Τόμος 146Includes cases argued and determined in the District Courts of the United States and, Mar./May 1880-Oct./Nov. 1912, the Circuit Courts of the United States; Sept./Dec. 1891-Sept./Nov. 1924, the Circuit Courts of Appeals of the United States; Aug./Oct. 1911-Jan./Feb. 1914, the Commerce Court of the United States; Sept./Oct. 1919-Sept./Nov. 1924, the Court of Appeals of the District of Columbia. |
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Σελίδα 17
Under the interpretation which we place on the statute , though the provision that the proof should be satisfactory to the Commissioner in order to entitle the petitioner to recover may be valid for regulating the personal conduct of ...
Under the interpretation which we place on the statute , though the provision that the proof should be satisfactory to the Commissioner in order to entitle the petitioner to recover may be valid for regulating the personal conduct of ...
Σελίδα 18
Consequently , the omission from the record which we have named is wholly unimportant , and the entire case is before us , so far as , under the statutes and rules of law , one of this character can ever be presented on appeal .
Consequently , the omission from the record which we have named is wholly unimportant , and the entire case is before us , so far as , under the statutes and rules of law , one of this character can ever be presented on appeal .
Σελίδα 19
the statute which gives jurisdiction over claims of the character now before us . The real issue in the case is whether the ruling of the Commissioner of Internal Revenue denying the claim of the petitioner is conclusive on us .
the statute which gives jurisdiction over claims of the character now before us . The real issue in the case is whether the ruling of the Commissioner of Internal Revenue denying the claim of the petitioner is conclusive on us .
Σελίδα 23
But , as the statute expressly makes the second class taxable only when it comes into the actual possession and enjoyment of the grantee , any fair construction must apply the same limitation to the first class , unless it should appear ...
But , as the statute expressly makes the second class taxable only when it comes into the actual possession and enjoyment of the grantee , any fair construction must apply the same limitation to the first class , unless it should appear ...
Σελίδα 59
The fundamental rule of interpretation is to ascertain the intent of Congress , and the language used in the statute evidences that intent quite plainly . It is no doubt the general rule that a proviso to a particular section does not ...
The fundamental rule of interpretation is to ascertain the intent of Congress , and the language used in the statute evidences that intent quite plainly . It is no doubt the general rule that a proviso to a particular section does not ...
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