The Federal ReporterWest Publishing Company, 1944 |
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Σελίδα 408
... tax , taxpayer had burden of proving commissioner's deter- mination wrong , and also clearly establish- ing reasonableness of depreciation claimed by taxpayer . 26 U.S.C.A. Int . Rev. Code , § 23 . 2. Internal revenue 1683 The Circuit Court ...
... tax , taxpayer had burden of proving commissioner's deter- mination wrong , and also clearly establish- ing reasonableness of depreciation claimed by taxpayer . 26 U.S.C.A. Int . Rev. Code , § 23 . 2. Internal revenue 1683 The Circuit Court ...
Σελίδα 1092
1593. Jurisdiction and venue . C.C.A.6 . Where no tax returns were made for the years in question , review of decision of Tax Court must be sought in Court of Ap- peals for the District of Columbia unless In- , 1637. Review dependent on ...
1593. Jurisdiction and venue . C.C.A.6 . Where no tax returns were made for the years in question , review of decision of Tax Court must be sought in Court of Ap- peals for the District of Columbia unless In- , 1637. Review dependent on ...
Σελίδα 1093
... Tax Court , in determining question of fact , applied correct rule of law , its determination was final ... Tax Appeals turned on legal test which was ap- plied , a question of law was presented and it was appropriate for judicial re ...
... Tax Court , in determining question of fact , applied correct rule of law , its determination was final ... Tax Appeals turned on legal test which was ap- plied , a question of law was presented and it was appropriate for judicial re ...
Περιεχόμενα
Judges VII | 31 |
Tables of Cases Reported XV | 354 |
Table of Cases Arranged by Circuit XXXI | 396 |
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action affirmed amended amount appellant appellant's appellee application Asst bank bankruptcy bonds cause certiorari charge Circuit Court Circuit Judge claim Code commerce Commission Commissioner of Internal Company contract corporation counsel Court of Appeals decision defendant denied dismissed District Court District of Columbia employees entitled evidence ex rel F.Supp fact Federal Federal Power Act Federal Trade Commission filed funds gift tax habeas corpus Helvering income interest Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board lease liability ment methoxy motion National Labor Relations Office operation owner paid parole parties patent payment Permanent Edition petition petitioner plaintiff prior art proceeding question res judicata respondent Revenue Act rule S.Ct Section settlor Stat statute supra Tax Court taxable taxpayer tion trust U. S. Atty union Washington Words and Phrases York York City