Federal Supplement: Cases Argued and Determined in the District Courts of the United States and the Court of Claims, with Key Number Annotations, Volume 162West Publishing Company, 1958 |
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Halaman 919
... purchased by it as site for branch bank . The District Court , Wyche , Chief Judge , held that burden was on plaintiff to overcome presumption that whole of purchase price had been paid for land alone ; but held that , on rec- ord ...
... purchased by it as site for branch bank . The District Court , Wyche , Chief Judge , held that burden was on plaintiff to overcome presumption that whole of purchase price had been paid for land alone ; but held that , on rec- ord ...
Halaman 921
... purchase price of the land and building , plus the cost of removing the useless building ( italics added . ) " It is very clear that the Regulations , in such a case , create a presumption that the whole of the purchase price was paid ...
... purchase price of the land and building , plus the cost of removing the useless building ( italics added . ) " It is very clear that the Regulations , in such a case , create a presumption that the whole of the purchase price was paid ...
Halaman 922
... purchase is the controlling considera- tion . In 1921 , the following ruling had been given by the Treasury Department in O.D. 773 ( С.В. 4,164-1921 ) : " A tax- payer sustains no deductible loss in the demolition of 80 per cent . of ...
... purchase is the controlling considera- tion . In 1921 , the following ruling had been given by the Treasury Department in O.D. 773 ( С.В. 4,164-1921 ) : " A tax- payer sustains no deductible loss in the demolition of 80 per cent . of ...
Isi
Table of Cases Reported XIX | 10 |
Admiralty Rules XLIII | 19 |
Text of Opinions 1 | 221 |
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Federal Supplement: Cases Argued and Determined in the District ..., Volume 222 Tampilan cuplikan - 1964 |
Federal Supplement: Cases Argued and Determined in the District ..., Volume 138 Tampilan cuplikan - 1956 |
Istilah dan frasa umum
agreement alleged amended amount appears application attorney bananas bankruptcy Board Canal cause of action Central Valley Project certiorari charge CHIEF JUDGE Cite as 162 City Civil Procedure claim Commission Company complaint contract corporation counsel Crow Tribe damages defendant defendant's denied determination dismiss District Court District Judge employees entitled evidence F.Supp fact fendant filed Government held income injuries interest Internal Revenue Interstate Commerce Interstate Commerce Commission irrigation issue jurisdiction jury Kelite KEY NUMBER SYSTEM L.Ed land Lew Tendler liability ment motion negligence operation opinion owner paid parties payment Pennsylvania person petition petitioner plain plaintiff prior proceeding purchase question railroad reason rule S.Ct San Joaquin River Section sion Stat statute summary judgment supra taxpayer testimony tiff tion tract trial trust U. S. Atty Union United States District York