The Federal ReporterWest Publishing Company, 1956 |
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Σελίδα 171
... Commissioner , 9 Cir . , 1955 , 226 F.2d 22 ; cisely what makes one a dealer in unde- Rollingwood Corp. v . Commissioner , 9 veloped land . There were , as those Cir . , 1951 , 190 F.2d 263 ; Home Co. v . things go , quite a number of ...
... Commissioner , 9 Cir . , 1955 , 226 F.2d 22 ; cisely what makes one a dealer in unde- Rollingwood Corp. v . Commissioner , 9 veloped land . There were , as those Cir . , 1951 , 190 F.2d 263 ; Home Co. v . things go , quite a number of ...
Σελίδα 529
... Commissioner , to support the assessment , must have reasonable grounds for his belief or conclusion that the claim for refund is valid and correct . Upon the stipulated record , the Commissioner can- not make any other finding except ...
... Commissioner , to support the assessment , must have reasonable grounds for his belief or conclusion that the claim for refund is valid and correct . Upon the stipulated record , the Commissioner can- not make any other finding except ...
Σελίδα 826
... Commissioner concluded that at best , these figures were haphazard guesses . Taxpayer has admitted that uniform elimination of inventories throughout the net worth computation , if relatively con- stant , had no appreciable effect on ...
... Commissioner concluded that at best , these figures were haphazard guesses . Taxpayer has admitted that uniform elimination of inventories throughout the net worth computation , if relatively con- stant , had no appreciable effect on ...
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TABLE OF CONTENTS | 10 |
Judges VII | 10 |
Supreme Court Rules XLIV | 10 |
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9 Cir action affirmed alleged amended amount appellant appellant's appellee application Asst attorney Board cause certiorari charge Chief Judge Circuit Judge Cite as 232 claim Commission Commissioner Commodity Exchange Act conspiracy contract conviction Corp corporation counsel Court of Appeals criminal damages decision deduction defendant defendant's denied dismissed District Court District Judge employees evidence F.Supp fact Federal fendant filed finding held indictment insured Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations liability ment motion negligence opinion opium poppy Overt Act parties patent payment petition petitioner plaintiff prior proceeding prosecution Puerto Rico purchase question reason remanded res ipsa loquitur rule S.Ct Section Stat statute statute of limitations stipulation summary judgment supra Supreme Court Tax Court taxpayer testified testimony tion trial court trust U. S. Atty United States Court United States District violation Washington Willie Roy