The Federal Reporter, Τόμος 303West Publishing Company, 1962 |
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Σελίδα 109
... statute is to treat taxpayer's gain as though it had been re- ceived directly by the individual , and if statute is applicable to transactions in question , taxpayer should be allowed to show that in absence of corporation he Iwould ...
... statute is to treat taxpayer's gain as though it had been re- ceived directly by the individual , and if statute is applicable to transactions in question , taxpayer should be allowed to show that in absence of corporation he Iwould ...
Σελίδα 110
... statute cuts both ways . To use the statute as a means of converting into ordinary income gain that would have been capital gain to the individual would be at odds with the statutory purpose and incompatible with the principles un ...
... statute cuts both ways . To use the statute as a means of converting into ordinary income gain that would have been capital gain to the individual would be at odds with the statutory purpose and incompatible with the principles un ...
Σελίδα 291
... statute , it was duty of federal court to construe statute . 3. Statutes 226 New Mexico legislature , in adopting Illinois act dealing with substituted serv- ice on nonresidents , adopted construc- tion of act by Illinois courts . 1953 ...
... statute , it was duty of federal court to construe statute . 3. Statutes 226 New Mexico legislature , in adopting Illinois act dealing with substituted serv- ice on nonresidents , adopted construc- tion of act by Illinois courts . 1953 ...
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