The Federal ReporterWest Publishing Company, 1932 |
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Halaman 260
Plaintiff filed a return for the year 1921 , and showed no tax payable for that year . In March , 1925 , plaintiff was notified that the Commissioner of Internal Revenue had as- sessed additional taxes against plaintiff for the years ...
Plaintiff filed a return for the year 1921 , and showed no tax payable for that year . In March , 1925 , plaintiff was notified that the Commissioner of Internal Revenue had as- sessed additional taxes against plaintiff for the years ...
Halaman 355
... plaintiff . Plaintiff's counsel also cited Treasury Regulations No. 49 ( revised. Action by the Wheeler Lumber Bridge & Supply Company of Des Moines , Iowa , against the United States . Judgment for the defendant . This case having been ...
... plaintiff . Plaintiff's counsel also cited Treasury Regulations No. 49 ( revised. Action by the Wheeler Lumber Bridge & Supply Company of Des Moines , Iowa , against the United States . Judgment for the defendant . This case having been ...
Halaman 360
... plaintiff under legal part- nership , plaintiff had burden of proof . 2. Appeal and error 1009 ( 1 ) . Findings of trial justice on questions of fact in equity case will not be disturbed , un- less mistake is so apparent as to demand re ...
... plaintiff under legal part- nership , plaintiff had burden of proof . 2. Appeal and error 1009 ( 1 ) . Findings of trial justice on questions of fact in equity case will not be disturbed , un- less mistake is so apparent as to demand re ...
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accordance action additional affirmed agreement alleged allowed amended amount Appeals appellee application assessment authority Bank bill Board Board of Tax cause cent charge Circuit Circuit Judge City claim collected Commissioner Commissioner of Internal Company condition considered contention contract corporation court decision defendant determined direct District District Court District Judge effect evidence fact filed follows further held income interest Internal Revenue invention involved issue Judge judgment June liability limitation loan March means ment operation opinion paid parties patent payment period person petition plaintiff present prior purchase question reason received record referred refund respect result Revenue Act rule Stat statute suit taxpayer thereof tion trial Trust United USCA York