The Federal ReporterWest Publishing Company, 1953 |
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Σελίδα 429
... testimony , if it is otherwise admissible . [ 1 , 2 ] We think , however , that the ad- mission of this testimony was error for a reason not called to our attention . And since it affected substantial rights of the appellant , we ...
... testimony , if it is otherwise admissible . [ 1 , 2 ] We think , however , that the ad- mission of this testimony was error for a reason not called to our attention . And since it affected substantial rights of the appellant , we ...
Σελίδα 431
... testimony was admissible to show true nature of payments made by taxpayer to for- mer wife under written separation agree- ments describing such payments as install- ments of principal and interest on note evi- dencing an indebtedness ...
... testimony was admissible to show true nature of payments made by taxpayer to for- mer wife under written separation agree- ments describing such payments as install- ments of principal and interest on note evi- dencing an indebtedness ...
Σελίδα 432
... testimony of Mr. Landa supported the view that these payments were made to discharge his obli- gation for alimony , and hence deductible by him under § 23 ( u ) , and taxable to Mrs. Astin , under § 22 ( k ) .7 Relying solely upon the ...
... testimony of Mr. Landa supported the view that these payments were made to discharge his obli- gation for alimony , and hence deductible by him under § 23 ( u ) , and taxable to Mrs. Astin , under § 22 ( k ) .7 Relying solely upon the ...
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