The Federal ReporterWest Publishing Company, 1956 |
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Halaman 195
... received was taxable to the individual joint adventurers during the years in which it was received by the joint adventure , D.C. , 133 F.Supp . 666 . The facts are stipulated . In 1932 , Ba- ker and A. H. Kasishke associated to- gether ...
... received was taxable to the individual joint adventurers during the years in which it was received by the joint adventure , D.C. , 133 F.Supp . 666 . The facts are stipulated . In 1932 , Ba- ker and A. H. Kasishke associated to- gether ...
Halaman 196
... received on a judgment therefor in a later year , income is realized in the later year , assuming that the money or prop- erty would have been income in the earlier year if then received . 2. In the First Mechanics case , one of the ...
... received on a judgment therefor in a later year , income is realized in the later year , assuming that the money or prop- erty would have been income in the earlier year if then received . 2. In the First Mechanics case , one of the ...
Halaman 197
... received in 1933 by the joint ven- the partnership existed . Baker received the income because he was associated in the joint venture , or partnership , and for no other reason ; therefore we hold that the plain language of Section 182 ...
... received in 1933 by the joint ven- the partnership existed . Baker received the income because he was associated in the joint venture , or partnership , and for no other reason ; therefore we hold that the plain language of Section 182 ...
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Supreme Court Rules XLIV | 18 |
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9 Cir action affirmed agreement alleged amended amount appellant appellant's appellee application arbitration Board carrier cause certiorari charge Chief Judge Circuit Judge Cite as 233 claim Commissioner complaint conspiracy contract corporation counsel Court of Appeals damages decision defendant defendant's denied dismissed District Court District Judge employees evidence excess profits tax F.Supp fact fendant filed habeas corpus held income injunction interference proceeding Internal Revenue invention issue judgment jurisdiction L.Ed Labor Relations lease liability ment motion negligence Norris-LaGuardia Act operation opinion parties patent payment petition petitioner picket plaintiff prior prior art proceeding prosecution Puerto Rico question railroad reason record reduction to practice rule S.Ct Section sion Stat statute suit summary judgment supra Supreme Court Tax Court taxpayer testified testimony tion trade-mark trial court U. S. Atty Union United States Court United States District witness York