Supreme Court Reporter, Τόμος 66West Publishing Company, 1947 |
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Σελίδα 533
... income produced by husband's efforts continues to be used for same business and family purposes as before the partnership , failure to tax it as husband's income would frustrate purpose of statute levying a tax on " net income ...
... income produced by husband's efforts continues to be used for same business and family purposes as before the partnership , failure to tax it as husband's income would frustrate purpose of statute levying a tax on " net income ...
Σελίδα 534
... income . These sections provide that partners are liable for taxes on part- nership income only in their " individual capacity " and that each partner shall re- port " his distributive share of the ordinary net income * * * of the ...
... income . These sections provide that partners are liable for taxes on part- nership income only in their " individual capacity " and that each partner shall re- port " his distributive share of the ordinary net income * * * of the ...
Σελίδα 862
... income to the lessor , like payments of rent , for income tax purposes . 9. Internal revenue 435 , 726 Receipts from oil sales are gross in- come to the operator and subject to statu- tory depletion deductions for income tax purposes ...
... income to the lessor , like payments of rent , for income tax purposes . 9. Internal revenue 435 , 726 Receipts from oil sales are gross in- come to the operator and subject to statu- tory depletion deductions for income tax purposes ...
Περιεχόμενα
Justices of Supreme Court | 79 |
Table of Cases Reported | 87 |
Cases Cited | 61 |
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Acting Sol amended American amicus curiae application Article Asst Atty Board certiorari is denied Circuit Court Cite as 66 claim Code Commission Commissioner Company Congress consideration or decision Constitution Corp corporation County Court of Appeals cuit Court defendant District Court employees F.Supp Facts and opinion Federal forma pauperis Former decision habeas corpus Helvering Howard McGrath income Internal revenue Joseph E judgments or orders judicial jurisdiction Justice BURTON took Justice JACKSON took Justice RUTLEDGE L.Ed law of war leave to file leave to proceed ment Messrs military Misc motion for leave Nierstheimer patent pauperis is granted petition for rehearing petition for writ petitioner proceed in forma Ragen Rehearing Denied respondent Rule S.Ct statute supra Supreme Court Tax Court tion trial Trust U. S. ex rel United violation Warden writ of certiorari York