The Federal ReporterWest Publishing Company, 1939 |
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Halaman 476
... Appeals , Ninth Circuit . March 15 , 1939 . 1. Internal revenue 25 The Circuit Court of Appeals acquired jurisdiction of proceeding to review deci- sion of Board of Tax Appeals , where spe- cial administrator of estate of taxpayer ...
... Appeals , Ninth Circuit . March 15 , 1939 . 1. Internal revenue 25 The Circuit Court of Appeals acquired jurisdiction of proceeding to review deci- sion of Board of Tax Appeals , where spe- cial administrator of estate of taxpayer ...
Halaman 920
... tax- payer in liquidation was not raised by plead ings before Board of Tax Appeals and Commissioner did not seek to change his pleadings or move to amend them to con- form to the proof , contentions advanced in Commissioner's brief ...
... tax- payer in liquidation was not raised by plead ings before Board of Tax Appeals and Commissioner did not seek to change his pleadings or move to amend them to con- form to the proof , contentions advanced in Commissioner's brief ...
Halaman 1085
... Tax Appeals to com- pute the correct tax liability , particularly where claim was based upon an erroneous theory and correct theory was advanced only in pe- tition for rehearing . Revenue Act , 8274 ( e ) , 44 Stat . 55. - Commissioner ...
... Tax Appeals to com- pute the correct tax liability , particularly where claim was based upon an erroneous theory and correct theory was advanced only in pe- tition for rehearing . Revenue Act , 8274 ( e ) , 44 Stat . 55. - Commissioner ...
Isi
UNITED STATES CODE ANNOTATED | 8 |
et seq 102 F 2d 638 | 125 |
46b102 F 2d 369 | 529 |
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action affirmed alleged amended amount appellant appellant's appellee application assessment Asst Atty bank bankruptcy bill Board of Tax certiorari Circuit Court Circuit Judge City claim Commissioner of Internal Company compensation contract Corporation Court of Appeals creditors decision declaratory judgment decree defendant denied determination directed verdict disability disclosed dismiss District Court double indemnity equity evidence F.Supp fact Federal Federal Trade Commission filed Five Civilized Tribes habeas corpus held Illinois income interference proceeding Internal Revenue invention issue judgment June jurisdiction jury KEY NUMBER SYSTEM L.Ed liability loan machine ment motion Note.-For other definitions opinion pany party Pat.App Patent Office payment petition petitioner plaintiff prior prior art proceedings question reduction to practice Revenue Act rule S.Ct Section securities Stat statute stockholders suit supra Supreme Court Tax Appeals testified testimony tide lands tion trial court truck trust United verdict York