The Federal ReporterWest Publishing Company, 1931 |
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Σελίδα 310
... Tax Appeals not supported by substantial evidence is not in accordance with law . 3. Internal revenue25 . Evidence sustained Board of Tax Ap- peals ' finding that corporation was not enti- tled to deduct , as " ordinary and necessary ...
... Tax Appeals not supported by substantial evidence is not in accordance with law . 3. Internal revenue25 . Evidence sustained Board of Tax Ap- peals ' finding that corporation was not enti- tled to deduct , as " ordinary and necessary ...
Σελίδα 322
... Appeals of District of Columbia . May 4 , 1931 . 1. Internal revenue 7 ( 18 ) , 9 ( 27 ) . Sugar planter held , under circumstanc- es , entitled to charge to 1920 crop , for in- come excess profits tax purposes , one - third of ...
... Appeals of District of Columbia . May 4 , 1931 . 1. Internal revenue 7 ( 18 ) , 9 ( 27 ) . Sugar planter held , under circumstanc- es , entitled to charge to 1920 crop , for in- come excess profits tax purposes , one - third of ...
Σελίδα 577
... Tax Appeals draws infer- ences not warranted by facts found or makes erroneous applications of law , decisions are reviewable and may be reversed or modified , or remanded for the purpose ( Revenue Act 1926 , § 1003 ( b ) , 26 USCA ...
... Tax Appeals draws infer- ences not warranted by facts found or makes erroneous applications of law , decisions are reviewable and may be reversed or modified , or remanded for the purpose ( Revenue Act 1926 , § 1003 ( b ) , 26 USCA ...
Περιεχόμενα
McCullough Egg Equipment Co v Poultry | 154 |
687 | 163 |
272 | 186 |
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26 USCA action affirmed agent alleged amount appellant appellee application assessment assets bank bankrupt bankruptcy bill Board of Tax bonds charge Circuit Court Circuit Judge claim commission Commissioner of Internal Company contract corporation counsel Court of Appeals creditors Dahly decision decree defendant directed verdict disability District Court District Judge District of Columbia entitled evidence fact filed guard rail habeas corpus held income indictment Internal Revenue issued judgment jurisdiction jury libel ment mortgage motion National Prohibition Act officers opinion owner paid parties patent payment petition petitioner petrolatum plaintiff proceeding profits question railroad receiver refund Revenue Act rule Silarus Silver Springs Stat statute suit Supreme Court Tax Appeals taxpayer testimony thereof tion trial trustee trustee in bankruptcy U. S. Atty United States C. C. A. vessel wigwag York City