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Σελίδα 392
The Tax Court ignored the fact stipu- 17 , 1931 ; that Mrs. Masterson qualified as lated and shown of record that the Masterson estate was in process of administration and that only the income turned over to , or expended on ...
The Tax Court ignored the fact stipu- 17 , 1931 ; that Mrs. Masterson qualified as lated and shown of record that the Masterson estate was in process of administration and that only the income turned over to , or expended on ...
Σελίδα 751
( Henry S. Slyfield , of such part of the income may be , held Edgar M. Reitz , and Garland D. Tait , all or accumulated for future distribution to of Detroit , Mich . , on the brief ) , for peti- the grantor ; or tioner .
( Henry S. Slyfield , of such part of the income may be , held Edgar M. Reitz , and Garland D. Tait , all or accumulated for future distribution to of Detroit , Mich . , on the brief ) , for peti- the grantor ; or tioner .
Σελίδα 1086
though he has previously made an assignment of the income for purpose of paying an exist- enue v . Caldwell Oil Corporation , 141 F.2d ing obligation . - Commissioner of Internal Rev- 559 . C.C.A.6 . Where a demand obligation pay- able ...
though he has previously made an assignment of the income for purpose of paying an exist- enue v . Caldwell Oil Corporation , 141 F.2d ing obligation . - Commissioner of Internal Rev- 559 . C.C.A.6 . Where a demand obligation pay- able ...
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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 appellee application authority bank Board brief cause charge Circuit Court Circuit Judge City claim commerce Commission Commissioner Commissioner of Internal Company contention contract corporation counsel Court of Appeals death decision defendant denied determined District Court effect employees entitled evidence Exchange fact Federal filed finding funds further held holding included income interest Internal Revenue issue judgment jurisdiction jury L.Ed Labor Relations Board land liability limitation March matter means ment motion National Labor Relations Office operation opinion paid parties patent period person petition petitioner plaintiff present prior proceeding question reason received record reference respect respondent result rule S.Ct securities Stat statute suit Tax Court taxpayer term tion trial trust union United Washington York