The Federal ReporterWest Publishing Company, 1933 |
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Σελίδα 346
... filed within the time prescribed in subdivision ( g ) for filing claims , no such credit or refund shall be made of any portion of the tax paid more than four years ( or , in the case of a tax imposed by this title , more than three ...
... filed within the time prescribed in subdivision ( g ) for filing claims , no such credit or refund shall be made of any portion of the tax paid more than four years ( or , in the case of a tax imposed by this title , more than three ...
Σελίδα 837
... filed out of time , the issues having been join- ed and the cause set for trial Monday , March 2 , 1931 ; that the defendant should not be permitted on account of delay to urge the same , and that the defense was not made in good faith ...
... filed out of time , the issues having been join- ed and the cause set for trial Monday , March 2 , 1931 ; that the defendant should not be permitted on account of delay to urge the same , and that the defense was not made in good faith ...
Σελίδα 903
... filed , unless both the Commissioner and the taxpayer consent in writing to a later deter- mination , assessment , and collection of the tax ; and no suit or proceeding for the collec- tion of any such taxes due under this Act or under ...
... filed , unless both the Commissioner and the taxpayer consent in writing to a later deter- mination , assessment , and collection of the tax ; and no suit or proceeding for the collec- tion of any such taxes due under this Act or under ...
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26 USCA action affirmed alleged amended amount appellant appellant's appellee application assessment assets automobile bank bankrupt bankruptcy Board of Tax bonds cedar oil charge Circuit Court Circuit Judge claim Commissioner of Internal Company contract corporation counsel Court of Appeals creditors damages decision decree defendant deposits directed verdict District Court District Judge District of Columbia evidence fact federal filed funds held income interest Internal Revenue Irving Trust Co issued judgment June jury lease Leflore County liability lien loan loss Lumber ment Nulton officers operation paid pany parties patent payment petition petitioner plaintiff preferred stock prior prior art proceedings Puerto Rico question receiver remainderman Revenue Act Stat statute stockholders suit Supreme Court surety Tax Appeals taxable taxpayer testified testimony tion transaction trial court trust trustee in bankruptcy United usurious WKBB York City