The Federal ReporterWest Publishing Company, 1950 |
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Σελίδα 77
... Court until after its closing hour of 5:15 P. M. , so that delivery could not be made until following day , Tax Court properly dismissed petition for lack of jurisdiction on ground that petition was not timely filed . 26 U.S.C.A. §§ 272 ...
... Court until after its closing hour of 5:15 P. M. , so that delivery could not be made until following day , Tax Court properly dismissed petition for lack of jurisdiction on ground that petition was not timely filed . 26 U.S.C.A. §§ 272 ...
Σελίδα 395
... Tax Court , involving deficiencies and fraud penalty against taxpayer , failure of the Tax Court to find that taxpayer borrowed $ 35 , - 000 from his mother - in - law , and action of the Tax Court in treating that sum as taxable income ...
... Tax Court , involving deficiencies and fraud penalty against taxpayer , failure of the Tax Court to find that taxpayer borrowed $ 35 , - 000 from his mother - in - law , and action of the Tax Court in treating that sum as taxable income ...
Σελίδα 1091
... Tax Court ; and the Court of Appeals acting as a reviewing tribunal is without au- thority to make such additional finding even if there is evidence in the record on which a find- ing could be based . 26 U.S.C.A. §§ 22 ( a ) , 23 ( a ) ...
... Tax Court ; and the Court of Appeals acting as a reviewing tribunal is without au- thority to make such additional finding even if there is evidence in the record on which a find- ing could be based . 26 U.S.C.A. §§ 22 ( a ) , 23 ( a ) ...
Περιεχόμενα
TABLE OF CONTENTS | 780 |
Judges Page VII | 802 |
Federal Rules of Criminal Procedure XLIV | 878 |
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action affirmed agreement alleged amended amount appellee application assert Attorney banks Board brief certiorari charge Chief Judge Circuit Judge Cite as 176 Civil Procedure claim Commission Commissioner Company complaint conspiracy constructive trust contract Corp corporation counsel Court of Appeals decision declaratory judgment decree defendant defendant's denied determined dismissing District Court District Judge District of Columbia employees evidence F.Supp fact Federal Rules fendant filed habeas corpus income indictment insured Internal revenue issue judgment June jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor liability libel Maltese Falcon ment motion National opinion parties patent payment person petition petitioner plaintiff proceedings question reason remanded Rules of Civil S.Ct Section ship Stat statute suit supra Supreme Court Tax Court taxpayer testimony tion Titusville trial court trial judge trust United States Attorney United States Court United States District Virginia Dare Washington witness York City