The Federal ReporterWest Publishing Company, 1945 |
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Σελίδα 42
... taxpayer's assets to a. Samuel D. Jackson and Thomas Long- fellow , both of Fort Wayne , Ind . , for ap- pellant . Samuel O. Clark , Jr. , Sewall Key , A. F. Prescott , and T. Carroll Sizer , Assts . Atty . Gen. , and Alexander M ...
... taxpayer's assets to a. Samuel D. Jackson and Thomas Long- fellow , both of Fort Wayne , Ind . , for ap- pellant . Samuel O. Clark , Jr. , Sewall Key , A. F. Prescott , and T. Carroll Sizer , Assts . Atty . Gen. , and Alexander M ...
Σελίδα 307
... taxpayer had acquired property in a tax - free exchange . 6. Internal revenue 1561 Tax Court's exclusion of ... taxpayer's books , when accountant had been engaged and made audit several years after trans- actions involved had occurred ...
... taxpayer had acquired property in a tax - free exchange . 6. Internal revenue 1561 Tax Court's exclusion of ... taxpayer's books , when accountant had been engaged and made audit several years after trans- actions involved had occurred ...
Σελίδα 1091
... taxpayer had had his day in Tax Court , taxpayer was not entitled to a rehearing to remedy mistake of taxpayer's counsel who were neither unauthorized nor in- competent . - Chiquita Min . Co. v . C. I. R. , 148 F.2d 306 . 1573 ...
... taxpayer had had his day in Tax Court , taxpayer was not entitled to a rehearing to remedy mistake of taxpayer's counsel who were neither unauthorized nor in- competent . - Chiquita Min . Co. v . C. I. R. , 148 F.2d 306 . 1573 ...
Περιεχόμενα
Judges | 1 |
Tables of Cases Reported | 9 |
Table of Cases Arranged by Circuit | 23 |
Πνευματικά δικαιώματα | |
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action Administrator affirmed agreement allowed amended amount appeal appellee application authority bank Board cause charge Circuit Judges Cite as 148 City claim Commission Commissioner Company considered constitute contention contract corporation cost counsel Court of Appeals decision defendant denied determine directed District Court effect employees entered evidence fact Federal filed finding ground held hold included income intent interest Internal Revenue involved issue judgment jurisdiction jury L.Ed Labor lease limited March matter means ment motion Office operation opinion paid parties patent payment person petition petitioner plaintiff present prior proceedings production profits question reason received record regulation Relations respondent result rule S.Ct Security shares Stat statute suit Tax Court taxpayer tion trial trust United Washington York