The Federal ReporterWest Publishing Company, 1930 |
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Σελίδα 404
... contention that , because the claimants for refund failed to register complaint of the increased assessment , and failed to make application for rehearing , or to appeal , as specified in the Indiana refund- ing statute , they are not ...
... contention that , because the claimants for refund failed to register complaint of the increased assessment , and failed to make application for rehearing , or to appeal , as specified in the Indiana refund- ing statute , they are not ...
Σελίδα 429
... contention that a prior sig- nature was necessary , " to hold that the stat- ute requires the Commissioner to consent to the waiver before the expiration of the pe- riod of limitations is to engraft upon the statute something which ...
... contention that a prior sig- nature was necessary , " to hold that the stat- ute requires the Commissioner to consent to the waiver before the expiration of the pe- riod of limitations is to engraft upon the statute something which ...
Σελίδα 881
... contention here offered by the plaintiffs , and , consequently , there is no rule of decision therein contained which is presently com- pelling . In U. S. v . Merriam , 263 U. S. 179 , 44 S. Ct . 69 , 71 , 68 L. Ed . 240 , 29 A. L. R. ...
... contention here offered by the plaintiffs , and , consequently , there is no rule of decision therein contained which is presently com- pelling . In U. S. v . Merriam , 263 U. S. 179 , 44 S. Ct . 69 , 71 , 68 L. Ed . 240 , 29 A. L. R. ...
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18 USCA 26 USCA action agreement alleged amended amount appellee application assessment assigned bankrupt bankruptcy bill Board of Tax bonds cent Circuit Court Circuit Judge City claim Code Commissioner of Internal Company contract corporation Court of Appeals court of equity creditors decree defendant defendant's District Court District Judge equity evidence excess profits tax fact filed held income infringement interest interference proceeding Internal Revenue issue judgment jurisdiction jury lien mash ment molasses mortgage motion National Bank National Prohibition Act net income paid pany parties patent payment peptone petition petitioner plaintiff prior prior art proceeding profits question reason received reduction to practice refund Revenue Act Stat statute sugar suit Tax Appeals taxable taxpayer testimony thereof tion trial trustee trustee in bankruptcy United States C. C. A. waivers wort yeast York York City