The Federal ReporterWest Publishing Company, 1946 |
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Σελίδα 622
... Tax Court and the Circuit Courts of Appeal in this respect . The Tax Court has the primary function of finding the facts in tax disputes , weighing the evidence , and choosing from among conflicting factual inferences and conclusions ...
... Tax Court and the Circuit Courts of Appeal in this respect . The Tax Court has the primary function of finding the facts in tax disputes , weighing the evidence , and choosing from among conflicting factual inferences and conclusions ...
Σελίδα 1095
... Tax Court involving separate taxab'e periods where the facts determined in the first decision were not unchangeable in nature . - Id . The holding of Board of Tax Appeals that expenses of administering a trust consisting in large part ...
... Tax Court involving separate taxab'e periods where the facts determined in the first decision were not unchangeable in nature . - Id . The holding of Board of Tax Appeals that expenses of administering a trust consisting in large part ...
Σελίδα 1096
... taxation under the Internal Revenue Act , was a ques- tion of law , and the Circuit Court of Appeals was not required to follow the decision of the Tax Court . Int . Rev. Code , § 116 ( a ) , 26 U.S.C. A. Int.Rev.Code , § 116.-C. I. R. ...
... taxation under the Internal Revenue Act , was a ques- tion of law , and the Circuit Court of Appeals was not required to follow the decision of the Tax Court . Int . Rev. Code , § 116 ( a ) , 26 U.S.C. A. Int.Rev.Code , § 116.-C. I. R. ...
Περιεχόμενα
Table of Cases Arranged by Circuit | 7 |
Statutes Construed | 15 |
Federal Rules of Civil Procedure | 24 |
Πνευματικά δικαιώματα | |
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