The Federal ReporterWest Publishing Company, 1948 |
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Σελίδα 233
... Commissioner had made a report and was told that he had not . As a matter of fact , it appears that the case had been referred to the Commissioner who had concluded that it would be futile to prepare a report because of the known ...
... Commissioner had made a report and was told that he had not . As a matter of fact , it appears that the case had been referred to the Commissioner who had concluded that it would be futile to prepare a report because of the known ...
Σελίδα 286
... Commissioner there- after ruled that the special dividend was income to the estate . The widow and the five heirs appealed to the Tax Court . Jane C. Dunlop subsequently died and Mar- garet E. Dunlop was appointed executrix of her ...
... Commissioner there- after ruled that the special dividend was income to the estate . The widow and the five heirs appealed to the Tax Court . Jane C. Dunlop subsequently died and Mar- garet E. Dunlop was appointed executrix of her ...
Σελίδα 690
... Commissioner , 6. Finally , there was basis for the inference that the father actually enjoyed the divi- dends on the stock . On December 9 , 1941 , a $ 4,000 dividend was paid to the son and deposited by him in his account . Prior to ...
... Commissioner , 6. Finally , there was basis for the inference that the father actually enjoyed the divi- dends on the stock . On December 9 , 1941 , a $ 4,000 dividend was paid to the son and deposited by him in his account . Prior to ...
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TABLE OF CONTENTS | 490 |
Judges VII | 500 |
Tables of Cases Reported XV | 565 |
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action Administrator affirmed alleged amended appellant appellant's appellee appellee's application asserted Asst award Board cause charge Circuit Court Circuit Judge Cite as 165 Civil Procedure claim Code Commissioner common carrier Company complaint Congress Constitution contention contract corporation counsel Court of Appeals decision defendant defendant's denied dismissed District Court District of Columbia employees entitled evidence F.Supp fact Federal Rules fendant filed findings held income indictment Internal revenue issue Jones Act judgment jurisdiction jury Karluk KEY NUMBER SYSTEM L.Ed Labor lant's lease lien ment motion motor Motor Vehicle Theft negligence opinion paid parties patent person petition petitioner plaintiff Price Control Act proceedings question remanded reversed S.Ct Stat statute supra Supreme Court Tax Court taxpayer testimony thio tion trade-mark trial court trust U. S. Atty United United States Attorney verdict violation Western Union York York City