The Federal ReporterWest Publishing Company, 1949 |
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Σελίδα 40
... basis for the de- termination of gain or loss on the sale of the farms the value at which the farms were carried on the books of the mortgage company on December 31 , 1937 , and by de- ducting from this basis the amounts re- ceived by ...
... basis for the de- termination of gain or loss on the sale of the farms the value at which the farms were carried on the books of the mortgage company on December 31 , 1937 , and by de- ducting from this basis the amounts re- ceived by ...
Σελίδα 41
... basis.1 Burnet v . Houston , 283 U.S. 223 , 227 , 51 S.Ct. 413 , 75 L.Ed. 991 ; and Bennett v . Commissioner , 8 Cir . , 139 F.2d 961 , 963 , were cited as authorities for the decision that , since petitioner claimed a deduction from ...
... basis.1 Burnet v . Houston , 283 U.S. 223 , 227 , 51 S.Ct. 413 , 75 L.Ed. 991 ; and Bennett v . Commissioner , 8 Cir . , 139 F.2d 961 , 963 , were cited as authorities for the decision that , since petitioner claimed a deduction from ...
Σελίδα 908
... basis prescribed by its terms . It provides for the sale of the product of the unitized operation of the pooled area and establishes the basis upon which the vendee shall make payment of the purchase money to the royalty owners , the ...
... basis prescribed by its terms . It provides for the sale of the product of the unitized operation of the pooled area and establishes the basis upon which the vendee shall make payment of the purchase money to the royalty owners , the ...
Περιεχόμενα
Federal Rules of Civil Procedure | 7 |
Memoriam of Hon Francis Arthur Garrecht | 249 |
Key Number Digest | 262 |
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action affirmed agreement alleged amended amount appellant appellee Bankruptcy Board cause charge Circuit Court Circuit Judge Cite as 169 City Civil Procedure claim Commission Commissioner Company complaint contract corporation Court of Appeals decision deduction defendant denied determine dismiss District Court District Judge employees estoppel evidence F.Supp fact Federal filed fuel oil Garrecht Government Grant Grant Building income interest Internal revenue issue Jones Act judgment June jurisdiction jury Kaufman L.Ed Labor lease liability matter ment motion natural gas negligence operation opinion parties partnership patent payment petition petitioner plaintiff Price Control prior pro hac vice proceeding prosecution Puerto Rico question reasonable received regulation remanded rent Revere rule S.Ct Section Stat statute subsidy supra Supreme Court Tax Court taxpayer testified testimony tion trial court truck U.S.C.A.Appendix United verdict War Shipping Administration witness York