The Federal Reporter, Τόμος 303West Publishing Company, 1962 |
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Σελίδα 624
... Income Notes . The only difference in this regard between the 5 % Income Notes and more than 75 % of the principal amount of the 1946 notes which they replaced is that under the replaced notes , petitioner's working capi- tal had to be ...
... Income Notes . The only difference in this regard between the 5 % Income Notes and more than 75 % of the principal amount of the 1946 notes which they replaced is that under the replaced notes , petitioner's working capi- tal had to be ...
Σελίδα 848
... income because it repre- sented interest.1 The Tax Court upheld the Commissioner's contention and fixed the amount of ordinary income at $ 10 , - 988.24 . 36 T.C. 126 ( 1961 ) . The tax- payer appeals , and we affirm . The parties agree ...
... income because it repre- sented interest.1 The Tax Court upheld the Commissioner's contention and fixed the amount of ordinary income at $ 10 , - 988.24 . 36 T.C. 126 ( 1961 ) . The tax- payer appeals , and we affirm . The parties agree ...
Σελίδα 933
... income " as referred to in the taxing statute , as requiring a taxpayer such as plaintiff to add only the initial income tax paid by another to income in computing the final tax , this directive has not attained the force of law to the ...
... income " as referred to in the taxing statute , as requiring a taxpayer such as plaintiff to add only the initial income tax paid by another to income in computing the final tax , this directive has not attained the force of law to the ...
Περιεχόμενα
Judges VII | 1 |
Supreme Court Rules XLIX | 7 |
Text of Opinions 1 | 163 |
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Affirmed agent agreement alleged amended amount appellant appellee application Arkadelphia Asst attorney Bank brief cert charge Chief Judge Circuit Judge Cite as 303 City Civil Procedure claim Commissioner Company complaint contract conviction Cooney corporation counsel count Court of Appeals Criminal Law damages decision defendant defendant's denied dismissed District Court District Judge employees evidence F.Supp fact Federal fendant filed Greyhound Lines habeas corpus held income indictment injunction interest Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed lease liability ment motion National Labor Relations negligence Norris-LaGuardia Act opinion parties payment petition petitioner plaintiff proceeding purpose question Railroad reasonable record remanded rule S.Ct Section sentence Stat statement statute summary judgment supra taxpayer tence testified testimony tion trial court trial judge truck U. S. Atty union United States Court United States District verdict violation York