The Federal ReporterWest Publishing Company, 1958 |
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Σελίδα 170
... determinations should have a rational basis . We do not agree that the Commissioner acted ar- bitrarily or made a determination with- out a rational basis in adjusting down- ward the taxpayer's opening inventory for the year in question ...
... determinations should have a rational basis . We do not agree that the Commissioner acted ar- bitrarily or made a determination with- out a rational basis in adjusting down- ward the taxpayer's opening inventory for the year in question ...
Σελίδα 545
... determination by Tax Court , and its determination was final if supported by substantial evidence and if it was not shown to be clearly erroneous . 26 U.S.C.A. ( I.R.C.1939 ) § 293 ( b ) . 6. Internal Revenue 2344 Where husband made a ...
... determination by Tax Court , and its determination was final if supported by substantial evidence and if it was not shown to be clearly erroneous . 26 U.S.C.A. ( I.R.C.1939 ) § 293 ( b ) . 6. Internal Revenue 2344 Where husband made a ...
Σελίδα 1014
... determination of additional deficiencies except in case of fraud does not proscribe resort to subpoena in effort to ascertain whether fraud exists . 26 U.S.C. A. ( I.R.C.1954 ) §§ 6212 , 6214 , 7602-7605.- Id . Where no notice of ...
... determination of additional deficiencies except in case of fraud does not proscribe resort to subpoena in effort to ascertain whether fraud exists . 26 U.S.C. A. ( I.R.C.1954 ) §§ 6212 , 6214 , 7602-7605.- Id . Where no notice of ...
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action affirmed agent alleged amended appellant appellant's appellee application Asst attorney barratry Board Boyd County certiorari charge Chief Judge Circuit Judge Cite as 254 claim Commission Commissioner contract corporation counsel count Court of Appeals CURIAM damages decision declaratory judgment defendant denied dismissed District Court District Judge employee error evidence F.Supp fact Federal filed Government guilty held holding pawl income indictment injury insured Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Major Appliance ment motion negligence operation opinion parties patent pawl payment Pegram person petition petitioner plaintiff prior prior art proceeding question ratchet record reduction to practice registration remanded rule S.Ct Section sentence Stat statute supra Supreme Court Tax Court taxpayer testimony Texas tion trade-mark trial court U. S. Atty United States Court United States District valve verdict Washington witness WSAZ York