The Federal ReporterWest Publishing Company, 1953 |
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Σελίδα 390
... income fairly attributable to any trade or business carried on within District , finding was improper in view of statute providing for franchise tax on income derived from sources within District , defined inter alia as income fairly ...
... income fairly attributable to any trade or business carried on within District , finding was improper in view of statute providing for franchise tax on income derived from sources within District , defined inter alia as income fairly ...
Σελίδα 571
... income to arrive at a " total income " figure . The end result was an understate- ment of this total by more than 25 % . This understatement is the basis of the deficiency assessment made more than three years later in reliance upon the ...
... income to arrive at a " total income " figure . The end result was an understate- ment of this total by more than 25 % . This understatement is the basis of the deficiency assessment made more than three years later in reliance upon the ...
Σελίδα 593
... income tax- 26 U.S.C.A. §§ 116 ( a ) ( 1,3 ) , 119 ( c ) ( 3 ) . es . H. Vincent E. Mitchell , Cleveland , Ohio , McAfee , Grossman , Taplin , Hanning , New- comer & Hazlett , Cleveland , Ohio , on brief , for appellant . Alonzo W ...
... income tax- 26 U.S.C.A. §§ 116 ( a ) ( 1,3 ) , 119 ( c ) ( 3 ) . es . H. Vincent E. Mitchell , Cleveland , Ohio , McAfee , Grossman , Taplin , Hanning , New- comer & Hazlett , Cleveland , Ohio , on brief , for appellant . Alonzo W ...
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Judges VII | 9 |
Supreme Court Rules XLVII | 13 |
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action affirmed agree agreement alleged amended amount appellee application authority bank Board cause charge Chief Judge Circuit Judge Cite as 204 City claims Company considered constitute contract corporation counsel Court of Appeals damages decision defendant denied determined direct dismiss District Court effect employees entered entitled evidence fact Federal filed finding further granted ground held income interest issue judgment jury L.Ed Labor Labor Relations limited matter meaning ment motion negligence operation opinion paid parties patent period person petition petitioner plaintiff practice present prior proceeding question reasonable received record regulation respect result rule S.Ct sentence Stat statute suit taxpayer testimony tion trade trial trust union United violation Washington wife witness York