The Federal ReporterWest Publishing Company, 1951 |
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Σελίδα 93
... Commissioner , supra ; Countway v . Commissioner , 1 Cir . , 127 F. 2d 69 , 76. The discretion which the Com- missioner has under section 41 of the Code to make such computations as will clearly reflect income does not empower him to ...
... Commissioner , supra ; Countway v . Commissioner , 1 Cir . , 127 F. 2d 69 , 76. The discretion which the Com- missioner has under section 41 of the Code to make such computations as will clearly reflect income does not empower him to ...
Σελίδα 159
... Commissioner asserts that even if the taxpayers are per- mitted to show that the transaction in 1930 was taxable , the Tax Court erred in assum- ing that the proper basis for the Pullman stock is its fair market value in 1930. The word ...
... Commissioner asserts that even if the taxpayers are per- mitted to show that the transaction in 1930 was taxable , the Tax Court erred in assum- ing that the proper basis for the Pullman stock is its fair market value in 1930. The word ...
Σελίδα 160
... [ Commissioner's ] argument is that ' it does not do equity unless supplemented by what in the end comes to a reassessment of the first tax ' in violation of the statute of limi- tations . " The cases relied on by the Commissioner do give ...
... [ Commissioner's ] argument is that ' it does not do equity unless supplemented by what in the end comes to a reassessment of the first tax ' in violation of the statute of limi- tations . " The cases relied on by the Commissioner do give ...
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action affirmed agree agreement alleged amended amount appellee application Attorney authority Bank basis Board brief cause charge Circuit Judge Cite as 184 City claim Commission Commissioner Company considered constitute contract corporation counsel Court of Appeals damages death decision defendant denied determined direct dismissed District Court effect employees entered entitled evidence fact Federal filed finding further given Government granted ground held hold income interest Internal involved issue judgment June jurisdiction jury L.Ed Labor lease liability loss matter meaning ment motion negligence officers operation opinion parties patent period person petition plaintiff present prior proceeding question reason received record referred Relations respect respondent result rule S.Ct Stat statute suit term tion Tort transfer trial trust United Washington witness