The Federal ReporterWest Publishing Company, 1962 |
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Αποτελέσματα 1 - 3 από τα 72.
Σελίδα 62
... income taxes in 1953 in violation of § 145 ( b ) of the In- ternal Revenue Code of 1939 , 26 U.S. C.A. § 145 ( b ) ... income , and the jury convicted on both counts . Judge Foley sentenced the defendant to six months ' imprison- ment on ...
... income taxes in 1953 in violation of § 145 ( b ) of the In- ternal Revenue Code of 1939 , 26 U.S. C.A. § 145 ( b ) ... income , and the jury convicted on both counts . Judge Foley sentenced the defendant to six months ' imprison- ment on ...
Σελίδα 186
... income tax . He re- lies on the principle that mere under- statement of income is not sufficient evi- dence of criminal intent.2 However , here we find more than a " mere under- statement of income . " The Government introduced evidence ...
... income tax . He re- lies on the principle that mere under- statement of income is not sufficient evi- dence of criminal intent.2 However , here we find more than a " mere under- statement of income . " The Government introduced evidence ...
Σελίδα 684
... income tax pur- poses on the completed contract method , i . e . , income reported as of the date the contract is completed and final payment is made . The chief stockholder reported the presumption of control arises if income or ...
... income tax pur- poses on the completed contract method , i . e . , income reported as of the date the contract is completed and final payment is made . The chief stockholder reported the presumption of control arises if income or ...
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action affirmed agreement alleged amended amount appellee application authority basis Board cause certificates charge Chief Judge Circuit Judge Cite as 305 City claim Company conclusion considered contract corporation counsel Court of Appeals damages decision defendant denied determination directors District Court effect employees evidence fact Federal filed further Government ground Heekin held hold income indicated interest Internal Internal Revenue Code involved issue judgment June jury L.Ed Labor land liability limited material matter means ment motion operation opinion parties patent payment period person plaintiff plant present prior prison proceedings profits purchaser question reason received record referred Relations respect result rule S.Ct Service shares Smith statute suit supra testimony tion Tort tract trial Union United witness York