The Federal ReporterWest Publishing Company, 1949 |
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Σελίδα 218
SEMMLER v . COMMISSIONER OF INTERNAL REVENUE . No. 10765 . United States Court of Appeals Sixth Circuit . Feb. 14 , 1949 . 1. Internal revenue 1688 Evidence sustained finding of Tax Court that partnership remained under tax- tioner ...
SEMMLER v . COMMISSIONER OF INTERNAL REVENUE . No. 10765 . United States Court of Appeals Sixth Circuit . Feb. 14 , 1949 . 1. Internal revenue 1688 Evidence sustained finding of Tax Court that partnership remained under tax- tioner ...
Σελίδα 505
... Tax Court was submitted to this court on briefs and oral arguments at the September 1948 session , but it was then called to our attention that on June 21 , 1948 , the Su- preme Court had called for argument in the cases of Commissioner ...
... Tax Court was submitted to this court on briefs and oral arguments at the September 1948 session , but it was then called to our attention that on June 21 , 1948 , the Su- preme Court had called for argument in the cases of Commissioner ...
Σελίδα 506
... tax court , 9 T.C. 736 , sustaining a rul- ing of the Commissioner of Internal Reve- nue that property transferred in trust on August 9 , 1926 , was includible in settlor's gross estate for estate tax purposes . Judgment affirmed . T ...
... tax court , 9 T.C. 736 , sustaining a rul- ing of the Commissioner of Internal Reve- nue that property transferred in trust on August 9 , 1926 , was includible in settlor's gross estate for estate tax purposes . Judgment affirmed . T ...
Περιεχόμενα
TABLE OF CONTENTS | 896 |
Judges VI | 899 |
Federal Rules of Civil Procedure XLIII | 899 |
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9 Cir affirmed agreement alleged amended amount appellant appellant's appellee application asserted attorney Atty bank Board of Appeals brief cause of action certiorari charge Chief Judge Circuit Judges Cite as 173 Civil Procedure claims Commissioner Company complaint contract corporation counsel count Court of Appeals cyclopentadiene damages decision declaratory judgment defendant denied disclosed dismissed District Court employees evidence examiner F.Supp fact Federal Rules fendant filed held income interest Internal Revenue invention issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed liability ment motion Ohio operation parties Pat.App Patent Office payment petition petitioner plaintiff prior art proceeding question reason record Red Star Line reduction to practice regulation res judicata Rules of Civil S.Ct Stat statute stockholders supra Tax Court taxpayer testimony tion trial court truck trust United States Court United States District Willys-Overland York York City