The Federal ReporterWest Publishing Company, 1945 |
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Halaman 167
... Tax Court's finding , supported by evidence , that the unsecured notes were valueless was re- quired to be accepted by federal appellate court in ascertaining the unadjusted basis of property for determining gain or loss . Revenue Act ...
... Tax Court's finding , supported by evidence , that the unsecured notes were valueless was re- quired to be accepted by federal appellate court in ascertaining the unadjusted basis of property for determining gain or loss . Revenue Act ...
Halaman 331
... Tax Court . 28 U.S.C.A. ยง 695 . 2. Courts 348 In proceeding before the Tax Court to redetermine a deficiency in the estate tax on theory that decedent made transfers in contemplation of death , a hospital record made at time when ...
... Tax Court . 28 U.S.C.A. ยง 695 . 2. Courts 348 In proceeding before the Tax Court to redetermine a deficiency in the estate tax on theory that decedent made transfers in contemplation of death , a hospital record made at time when ...
Halaman 509
... Tax Court , determination of Commissioner as to a factual matter , which determination is upheld by Tax Court , is presumptively correct , and taxpayer has burden to disprove it . 2. Internal revenue 1565 On taxpayer's petition to ...
... Tax Court , determination of Commissioner as to a factual matter , which determination is upheld by Tax Court , is presumptively correct , and taxpayer has burden to disprove it . 2. Internal revenue 1565 On taxpayer's petition to ...
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TABLE OF CONTENTS | 9 |
Judges VII | 21 |
Federal Rules of Civil Procedure XLV | 27 |
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action affirmed alleged amended amount appellant appellee assessments assets attorney Atty Bank Bankr.Act Bankruptcy bonds cause charged Circuit Court Circuit Judge Cite as 147 claim Commission Commissioner Company complaint conspiracy contract corporation counsel count Court of Appeals damages decision defendant defendant's denied determination District Court employees entitled evidence F.Supp fact Federal filed finding Flying Aces fund habeas corpus held Helvering income infringing insured interest Internal revenue Interstate Commerce Commission issue judgment jury L.Ed liability matter ment mortgage motion National Labor Relations Norris-LaGuardia Act opinion paid patent payment petition petitioner plaintiff poration prior prior art proceedings proof purchase question railroad reason record regulations reorganization Revenue Act rule S.Ct securities Sherman Sherman Act Sherman Anti-Trust Act Stat statute supra Supreme Court Tax Court taxpayer tion Tri-Length trial court trust United violation York City