The Federal ReporterWest Publishing Company, 1932 |
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Σελίδα xii
... Commissioner of Internal Revenue ( C. C. A . ) ... 1073 City of Campbell , Mo. , v . Arkansas - Missouri Power Co ... Commissioner of Internal Revenue V. Murphy Oil Co. ( C. C. A. ) .. Commissioner of Internal Revenue , Pea- body Coal Co ...
... Commissioner of Internal Revenue ( C. C. A . ) ... 1073 City of Campbell , Mo. , v . Arkansas - Missouri Power Co ... Commissioner of Internal Revenue V. Murphy Oil Co. ( C. C. A. ) .. Commissioner of Internal Revenue , Pea- body Coal Co ...
Σελίδα xxii
... Commissioner of Internal Revenue ( Č . C. A. ) .. 842 .1041 Park Sav . Bank v . Schmidt ( C. C. A. Wis . ) 1041 Peabody Coal Co. v . Commissioner of In- ternal Revenue ( C. C. A. ) . Thomson Mach . Co. v . Sternberg ( D. C. Ill ...
... Commissioner of Internal Revenue ( Č . C. A. ) .. 842 .1041 Park Sav . Bank v . Schmidt ( C. C. A. Wis . ) 1041 Peabody Coal Co. v . Commissioner of In- ternal Revenue ( C. C. A. ) . Thomson Mach . Co. v . Sternberg ( D. C. Ill ...
Σελίδα 1128
... Commissioner is erroneous . - Murphy Oil Co. v . Burnet , 55 F. ( 2d ) 17 . Without proof by taxpayer , commissioner properly treated entire bonus payment for oil lease as return of capital ( Revenue Act 1918 , §§ 214 ( a ) ( 10 ) , 234 ...
... Commissioner is erroneous . - Murphy Oil Co. v . Burnet , 55 F. ( 2d ) 17 . Without proof by taxpayer , commissioner properly treated entire bonus payment for oil lease as return of capital ( Revenue Act 1918 , §§ 214 ( a ) ( 10 ) , 234 ...
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