The Federal ReporterWest Publishing Company, 1941 |
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Σελίδα 136
... refund then made . The plaintiff received the check and certificate of overassessment in October 1929. On March 7 , 1932 , the plaintiff filed its statement of claim in the suit below to recover the unrefunded bal- ance of the ...
... refund then made . The plaintiff received the check and certificate of overassessment in October 1929. On March 7 , 1932 , the plaintiff filed its statement of claim in the suit below to recover the unrefunded bal- ance of the ...
Σελίδα 454
... refund of the entire amount paid because the Supreme Court has held that it was illegally assessed and collected and because any attempt to con- dition or restrict the refund thereof , by requiring proof that the tax was absorbed by ...
... refund of the entire amount paid because the Supreme Court has held that it was illegally assessed and collected and because any attempt to con- dition or restrict the refund thereof , by requiring proof that the tax was absorbed by ...
Σελίδα 1104
... refunded with ing that the disallowance by the Commissioner of a claim for refund becomes final unless with in. ment was required to be asserted under Reve- nue Act provisions concerning mitigation of effect of limitation in income tax ...
... refunded with ing that the disallowance by the Commissioner of a claim for refund becomes final unless with in. ment was required to be asserted under Reve- nue Act provisions concerning mitigation of effect of limitation in income tax ...
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action affirmed agreement alleged amended amount appellant 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 interference interference proceeding Internal Revenue Internal Revenue-C.C.A. issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board lease liability ment mineral wool Missouri National Labor Relations officers 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