The Federal ReporterWest Publishing Company, 1952 |
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Σελίδα 166
... Commissioner , on examining return for 1945 adjusted respondent's taxable income for that year to accrual basis shown by re- spondent's books , commissioner erred in add ing thereto a sum representing net accounts receivable appearing ...
... Commissioner , on examining return for 1945 adjusted respondent's taxable income for that year to accrual basis shown by re- spondent's books , commissioner erred in add ing thereto a sum representing net accounts receivable appearing ...
Σελίδα 245
... Commissioner , supra ; Hatch v . Commissioner , 2 Cir . , 190 F.2d 254 ; Helvering v . Roth , 2 Cir . , 115 F.2d 239. Since the most he could get was less than the value of the asset when he ac- quired it a transaction entered into for ...
... Commissioner , supra ; Hatch v . Commissioner , 2 Cir . , 190 F.2d 254 ; Helvering v . Roth , 2 Cir . , 115 F.2d 239. Since the most he could get was less than the value of the asset when he ac- quired it a transaction entered into for ...
Σελίδα 697
... Commissioner to make short shrift of most such claims . The tests should be : Would the taxpayer , considering his ... Commissioner , 8 T.C. M. 288. A second taxpayer and his wife took an extended holiday in the sunshine as an aftermath ...
... Commissioner to make short shrift of most such claims . The tests should be : Would the taxpayer , considering his ... Commissioner , 8 T.C. M. 288. A second taxpayer and his wife took an extended holiday in the sunshine as an aftermath ...
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TABLE OF CONTENTS | 7 |
Judges VII | 11 |
Admiralty Rules XLVII | 11 |
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action affirmed agreement alleged amended amount appellant appellant's appellee application Asst automobile Bank Board cause certiorari charge Chief Judge Circuit Judge Cite as 195 Civil Procedure claim Commissioner Company complaint contract corporation counsel count Court of Appeals damages decision declaratory judgment defendant defendant's determine discharge dismissed District Court District of Columbia employees entered entitled evidence F.Supp fact Federal fendant filed forma pauperis Guam habeas corpus held income injuries interest Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed liability ment motion negligence operation parties patent payment person petition petitioner plaintiff prior proceeding Puerto Rico question railroad reason record remanded rule S.Ct Section sentence Stat statute suit supra Supreme Court sustained Tax Court taxpayer testified testimony tion trial court trust U. S. Atty union United States Court United States District verdict Washington