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Σελίδα 390
... on such realty was income from sources without District and not subject to District of Columbia fran- chise tax . ... ported by consideration of whether the in- terest represented income fairly attributable to any trade or business ...
... on such realty was income from sources without District and not subject to District of Columbia fran- chise tax . ... ported by consideration of whether the in- terest represented income fairly attributable to any trade or business ...
Σελίδα 571
The present deficiency assess- ment grows out of the Commissioner's late discovery of legal impropriety and substan- tial resultant error in taxpayer's computa- tion of its gross income in its 1944 return . In this computation , as it ...
The present deficiency assess- ment grows out of the Commissioner's late discovery of legal impropriety and substan- tial resultant error in taxpayer's computa- tion of its gross income in its 1944 return . In this computation , as it ...
Σελίδα 593
as to be exempt from American 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 ...
as to be exempt from American 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 ...
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TABLE OF CONTENTS | 9 |
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