Supreme Court Reporter, Τόμος 51West Publishing Company, 1931 |
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Σελίδα 151
... income in its tax returns for 1920 , the Commissioner made the deficiency assessment here involved , based on the addition of both items to gross income for that year . The Court of Appeals ruled that only the item of interest was ...
... income in its tax returns for 1920 , the Commissioner made the deficiency assessment here involved , based on the addition of both items to gross income for that year . The Court of Appeals ruled that only the item of interest was ...
Σελίδα 170
... income , could not be treated as solely an income tax in determining validity ( Tax Law N. Y. § 209 , and § 208 , subd . 3 ) . 3. Taxation ~ 6 . Rule that government instrumentalities are immune from state taxation is applied only with ...
... income , could not be treated as solely an income tax in determining validity ( Tax Law N. Y. § 209 , and § 208 , subd . 3 ) . 3. Taxation ~ 6 . Rule that government instrumentalities are immune from state taxation is applied only with ...
Σελίδα 376
... income from a definite fund . If that yielded nothing , he got nothing . This court concluded that the gift was of money to be derived from income and to be paid and received as income by the donee . Here the gift did not depend upon in ...
... income from a definite fund . If that yielded nothing , he got nothing . This court concluded that the gift was of money to be derived from income and to be paid and received as income by the donee . Here the gift did not depend upon in ...
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26 USCA 43 Stat 49 USCA affirmed amended amount appellee application April 20 assessment Attorney Atty Bank bankruptcy Burnet carriers Chicago Circuit Court Circuit denied Collector Commissioner of Internal Company Constitution contract Corporation Court of Ap Court of Appeals Court of Claims David BURNET death decree defendant Digests and Indexes District Court ex rel fact federal filed granted held income Internal Revenue Interstate Commerce Interstate Commerce Act Interstate Commerce Commission intrastate judgment jurisdiction jury Justice Key-Numbered Digests Lumber March ment Messrs paid pany patent peals peti Petition for writ petitioner plaintiff question railroad Railway rari rates refund respondent Revenue Act 1918 river sion statute suit supra Supreme Court taxation taxpayer tion tioner topic and KEY-NUMBER transportation Trust United States Circuit United States Mem valid waiver Washington writ of certio writ of certiorari York City