The Federal ReporterWest Publishing Company, 1942 |
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Halaman 397
... Appeals , Sixth Circuit . Dec. 9 , 1941 . On Petition to Review an Order of the United States Board of Tax Appeals . Samuel O. Clark , Jr. , J. P. Wenchel , Sewall Key , Charles E. Lowery , and Ed- ward First , all of Washington , D. C. ...
... Appeals , Sixth Circuit . Dec. 9 , 1941 . On Petition to Review an Order of the United States Board of Tax Appeals . Samuel O. Clark , Jr. , J. P. Wenchel , Sewall Key , Charles E. Lowery , and Ed- ward First , all of Washington , D. C. ...
Halaman 432
... Tax Appeals denying the deduction claimed as an ordinary loss should be affirmed upon the principles de- veloped in Gransden & Co. v . Commis- sioner , 6 Cir . , 117 F.2d 80 ; Warren v . Com- missioner , 6 Cir . , 117 F.2d 82 ...
... Tax Appeals denying the deduction claimed as an ordinary loss should be affirmed upon the principles de- veloped in Gransden & Co. v . Commis- sioner , 6 Cir . , 117 F.2d 80 ; Warren v . Com- missioner , 6 Cir . , 117 F.2d 82 ...
Halaman 475
... Tax Appeals . 124 F.2d 477 inquiry which he would otherwise have 5. 3. Internal revenue 597 To sustain the deduction in an income tax return of a debt as worthless , a show- ing must be made that taxpayer has pur- sued inquiry ...
... Tax Appeals . 124 F.2d 477 inquiry which he would otherwise have 5. 3. Internal revenue 597 To sustain the deduction in an income tax return of a debt as worthless , a show- ing must be made that taxpayer has pur- sued inquiry ...
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Statutes Construed XXXV | 1 |
Federal Rules of Civil Procedure XLV | 7 |
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