The Federal ReporterWest Publishing Company, 1937 |
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Σελίδα 153
... assess- mary appeal to the Board of Tax Ap- peals before assessment , forbid ( inter alia ) an assessment within 60 days after notice of deficiency has been sent by registered letter to the taxpayer , or if appeal with the Board has ...
... assess- mary appeal to the Board of Tax Ap- peals before assessment , forbid ( inter alia ) an assessment within 60 days after notice of deficiency has been sent by registered letter to the taxpayer , or if appeal with the Board has ...
Σελίδα 163
... assessments in his office , which en- tries had the appearance of and were listed in said office of said Commissioner as , and purported to be , assessments against plain- tiff , as follows : " 1. An assessment in respect to an al ...
... assessments in his office , which en- tries had the appearance of and were listed in said office of said Commissioner as , and purported to be , assessments against plain- tiff , as follows : " 1. An assessment in respect to an al ...
Σελίδα 164
... assessment of 1929 was a part of the appel- lant's total tax . If , however , we assume that the premature assessment of Novem- ber 2 , 1929 , was not an " assessment " with- in the meaning of the law defining " de- ficiency , " the ...
... assessment of 1929 was a part of the appel- lant's total tax . If , however , we assume that the premature assessment of Novem- ber 2 , 1929 , was not an " assessment " with- in the meaning of the law defining " de- ficiency , " the ...
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action affirmed alleged amended amicus curiæ amount appellant appellant's appellee application assessment Bankr.Act bankrupt Bankruptcy Act barge bill Board of Appeals bonds charge Circuit Court Circuit Judge City claims Commission Commissioner of Internal contract Corporation counsel Court of Appeals court of equity creditors debtor decision decree defendant denied directed verdict disability dismissed District Court District Judge duty equity error evidence fact filed findings held indictment Internal Revenue issue James Clelland judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed lant's liability loans ment mortgage motion National Bank paid pany parties Pat.App payment pellant petition petitioner plaintiff premium prior art proceeding question receiver record reorganization rule S.Ct Stat statute stockholders suit sunflower seed oil supra Tariff taxpayer testimony thereof tion trial court Trust Company U. S. Atty United witness Writ of certiorari York City