The Federal ReporterWest Publishing Company, 1935 |
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Halaman 1040
... USCA §§ 63 , 64 , 66 ) .- Pot- torff v . Dean , 77 F. ( 24 ) 893 , aff ( D.C. ) 8 F. Supp . 670 . 249 ( 3 ) . Liability of transferee . C.C.A.Mass . Statute imposing double liability on holders of stock in national bank does not require ...
... USCA §§ 63 , 64 , 66 ) .- Pot- torff v . Dean , 77 F. ( 24 ) 893 , aff ( D.C. ) 8 F. Supp . 670 . 249 ( 3 ) . Liability of transferee . C.C.A.Mass . Statute imposing double liability on holders of stock in national bank does not require ...
Halaman 1072
... USCA § 104 ( d , h ) .- Commissioner of In- ternal Revenue v . Strauss , 77 F. ( 2d ) 401 . 8 ( 2 ) , Nature of tax . C.C.A.Fla . " Estate tax " is not a tax on prop- erty , but is an excise on the privilege of trans- mitting property ...
... USCA § 104 ( d , h ) .- Commissioner of In- ternal Revenue v . Strauss , 77 F. ( 2d ) 401 . 8 ( 2 ) , Nature of tax . C.C.A.Fla . " Estate tax " is not a tax on prop- erty , but is an excise on the privilege of trans- mitting property ...
Halaman 1094
... USCA § 231 ; Const . Amend . 5 ) .- Claiborne v . U. S. , 77 F. ( 2d ) 682 . II . PROSECUTION AND PUNISHMENT . 25 ( 6 ) . Sufficiency of statements of facts and issues to show ma- teriality . C.C.A.Mo. Perjury indictment informing de ...
... USCA § 231 ; Const . Amend . 5 ) .- Claiborne v . U. S. , 77 F. ( 2d ) 682 . II . PROSECUTION AND PUNISHMENT . 25 ( 6 ) . Sufficiency of statements of facts and issues to show ma- teriality . C.C.A.Mo. Perjury indictment informing de ...
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11 USCA 26 USCA action affirmed alleged amended amount appellant appellant's appellee application April 19 assessment assets Asst bankruptcy bill Board of Appeals Board of Tax bonds charged Circuit Court Circuit Judge claim Commissioner of Internal contract corporation counsel Court of Appeals Cowlitz county creditors Cust.&Pat.App debts decision decree deduction defendant deposit directed verdict disability disclosed dismissed District Court District Judge District of Columbia evidence fact filed foreclosure funds held Helvering infringement insolvent Internal Revenue invention Irving Trust Co issued judgment jurisdiction jury liability lumber company ment mortgage paid pany parties Patent Office payment pellant petition petitioner plaintiff Porto Rico preferred stock prior art proceedings question received Revenue Act settlors Shamrock Oil statute stockholders suit supra Supreme Court Tax Appeals taxpayer testimony thereof tion Trust Company tuberculosis U. S. Atty United Washington York City