The Federal ReporterWest Publishing Company, 1944 |
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Halaman 408
... tax , taxpayer had burden of proving commissioner's deter- mination wrong , and also clearly establish- ing reasonableness of depreciation claimed by taxpayer . 26 U.S.C.A. Int . Rev. Code , ยง 23 . 2. Internal revenue 1683 The Circuit Court ...
... tax , taxpayer had burden of proving commissioner's deter- mination wrong , and also clearly establish- ing reasonableness of depreciation claimed by taxpayer . 26 U.S.C.A. Int . Rev. Code , ยง 23 . 2. Internal revenue 1683 The Circuit Court ...
Halaman 1092
... tax on bituminous coal was less than during month that immediately preceded it , and that at no time after tax be ... Court that tax- payer was doing business in certain years was not res judicata of question whether , in com- puting ...
... tax on bituminous coal was less than during month that immediately preceded it , and that at no time after tax be ... Court that tax- payer was doing business in certain years was not res judicata of question whether , in com- puting ...
Halaman 1093
... Tax Court , petitioner had burden of showing that the Tax Court's valuation was erroneous . -Brown v . Commissioner of Internal Revenue , 141 F.2d 307 . 1668 . C.C.A.Tex . On taxpayers ' petition to review decision of tax court that ...
... Tax Court , petitioner had burden of showing that the Tax Court's valuation was erroneous . -Brown v . Commissioner of Internal Revenue , 141 F.2d 307 . 1668 . C.C.A.Tex . On taxpayers ' petition to review decision of tax court that ...
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Judges VII | 31 |
Tables of Cases Reported XV | 354 |
Table of Cases Arranged by Circuit XXXI | 396 |
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action affirmed amended amount appellant appellant's appellee application Asst bank bankruptcy bonds cause certiorari charge Circuit Court Circuit Judge claim Code commerce Commission Commissioner of Internal Company contract corporation counsel Court of Appeals decision defendant denied dismissed District Court District of Columbia employees entitled evidence ex rel F.Supp fact Federal Federal Power Act Federal Trade Commission filed funds gift tax habeas corpus Helvering income interest Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board lease liability ment methoxy motion National Labor Relations Office operation owner paid parole parties patent payment Permanent Edition petition petitioner plaintiff prior art proceeding question res judicata respondent Revenue Act rule S.Ct Section settlor Stat statute supra Tax Court taxable taxpayer tion trust U. S. Atty union Washington Words and Phrases York York City