The Federal ReporterWest Publishing Company, 1941 |
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Σελίδα 477
... amended Revenue Act 1934 , 26 U.S.C.A. Int . Rev.Acts , page 227 . 4. Internal revenue 1002 The inclusion in decedent's gross es- tate of property subject to exercise of pow- er by decedent is upon theory that dece- dent's death ends ...
... amended Revenue Act 1934 , 26 U.S.C.A. Int . Rev.Acts , page 227 . 4. Internal revenue 1002 The inclusion in decedent's gross es- tate of property subject to exercise of pow- er by decedent is upon theory that dece- dent's death ends ...
Σελίδα 573
... amended return fixing the value of its stock at $ 250,000 . The Commissioner refused to accept the amended tax re- turn and assessed a deficiency . The Su- preme Court held ( 308 U.S. page 395 , 60 S.Ct. page 340 , 84 L.Ed. 340 ) that ...
... amended return fixing the value of its stock at $ 250,000 . The Commissioner refused to accept the amended tax re- turn and assessed a deficiency . The Su- preme Court held ( 308 U.S. page 395 , 60 S.Ct. page 340 , 84 L.Ed. 340 ) that ...
Σελίδα 1098
... amended Revenue Act 1934 , 26 U.S.C.A. Int . Rev.Acts , page 227. - Mellon v . Driscoll , 117 F.2d 477 . The inclusion in decedent's gross estate of property subject to exercise of power by de- cedent is upon theory that decedent's ...
... amended Revenue Act 1934 , 26 U.S.C.A. Int . Rev.Acts , page 227. - Mellon v . Driscoll , 117 F.2d 477 . The inclusion in decedent's gross estate of property subject to exercise of power by de- cedent is upon theory that decedent's ...
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action affirmed agreement alleged amended amount appellant appellant's appellee application attorney Atty AUGUSTUS N bank Bankruptcy Board of Tax certiorari Chrysler Corporation Circuit Court Circuit Judge claim Cola Commissioner of Internal Company contract corporation Court of Appeals creditors decision deduction defendant denied District Court employees entitled estoppel evidence F.Supp fact federal court filed habeas corpus held Helvering interest interference interference proceeding Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board lease liability ment mineral wool Missouri National Labor Relations party patent payment Permanent Edition petition petitioner plaintiff prior prior art proceedings purchase question record refund res judicata Revenue Act royalties rule S.Ct Section settlor Shushan Stat statute suit supra Supreme Court Tax Appeals taxpayer testimony tion trade-mark trial trust union United Words and Phrases York York City