The Federal ReporterWest Publishing Company, 1941 |
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Halaman 92
... taxpayer , on ground that accrued interest was of doubtful col- lectibility , taxpayer had burden of showing the bad debt character of the accrued in- terest . 2. Internal revenue 1334 Where corporate taxpayer , which kept its books on ...
... taxpayer , on ground that accrued interest was of doubtful col- lectibility , taxpayer had burden of showing the bad debt character of the accrued in- terest . 2. Internal revenue 1334 Where corporate taxpayer , which kept its books on ...
Halaman 505
... taxpayer failed to pay assessments , and market value of stock , subject to assessments , was 70 to 92 cents per share on date of sale , and sale relieved taxpayer from liability in action at law by corporation to recover assessments ...
... taxpayer failed to pay assessments , and market value of stock , subject to assessments , was 70 to 92 cents per share on date of sale , and sale relieved taxpayer from liability in action at law by corporation to recover assessments ...
Halaman 1090
... taxpayer's straw in lieu of fore- closure , the extinguishment of taxpayer's inter- est by a final decree entered in December 1935 , by land court , on city's petition , foreclosing right to redeem from tax sale , was a " sale or ...
... taxpayer's straw in lieu of fore- closure , the extinguishment of taxpayer's inter- est by a final decree entered in December 1935 , by land court , on city's petition , foreclosing right to redeem from tax sale , was a " sale or ...
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TABLE OF CONTENTS | 11 |
Table of Cases Reported XIII | 11 |
Federal Rules of Civil Procedure XLV | 11 |
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action affirmed agent agreement alleged amended amount appellant appellant's appellee April April 14 Asst Atty Bank bankruptcy bargaining Board of Tax bonds Braselton cease and desist Circuit Court Circuit Judges claim Commissioner of Internal Company contract Corporation counts Court of Appeals debtor decision decree defendant denatured alcohol District Court District of Columbia drain drain commissioner employees estoppel evidence fact Federal filed Glidden Company grantor Helvering Insurance Internal Revenue Iowa issue judgment jury KEY NUMBER SYSTEM L.Ed Labor Relations Act Labor Relations Board lease liability Master and servant matter ment mortgage National Labor Relations paid parties patent payment Permanent Edition petition petitioner plaintiff ployees prior prior art proceeding question record res judicata respondent Revenue Act rule S.Ct Section servant 16 Stat statute suit supra Tax Appeals taxpayer testimony tion trade-mark trust union United Words and Phrases