The Federal ReporterWest Publishing Company, 1948 |
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Halaman 22
... Tax Court of the United States redetermining defi- ciency in taxes determined by the Com- missioner of Internal Revenue . Decision of Tax Court affirmed . Thos . V. Koykka , of Cleveland , Ohio ( Peter Reed , Walker H. Nye , Thomas V ...
... Tax Court of the United States redetermining defi- ciency in taxes determined by the Com- missioner of Internal Revenue . Decision of Tax Court affirmed . Thos . V. Koykka , of Cleveland , Ohio ( Peter Reed , Walker H. Nye , Thomas V ...
Halaman 28
... Tax Court , and appel- late court may not make an independent determination of issues nor pass on weight of evidence nor choose between possible inferences that may arise . 26 U.S.C.A. Int . Rev. Code , § 1141 ( c ) . 4. Internal ...
... Tax Court , and appel- late court may not make an independent determination of issues nor pass on weight of evidence nor choose between possible inferences that may arise . 26 U.S.C.A. Int . Rev. Code , § 1141 ( c ) . 4. Internal ...
Halaman 512
... Court of Appeals , Fifth Circuit . June 22 , 1948 . Rehearing Denied July 30 , 1948 . Internal revenue 1690 Record did not establish that Tax Court , in determining that $ 6,000 was allowable as deduction with respect to sala- ries ...
... Court of Appeals , Fifth Circuit . June 22 , 1948 . Rehearing Denied July 30 , 1948 . Internal revenue 1690 Record did not establish that Tax Court , in determining that $ 6,000 was allowable as deduction with respect to sala- ries ...
Isi
TABLE OF CONTENTS | |
Judges VII | |
Federal Rules of Civil Procedure XLIX | |
Hak Cipta | |
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Istilah dan frasa umum
affirmed alleged amended amount appellant appellant's appellee application Asst Board of Appeals brief certiorari charge Circuit Court Circuit Judges Cite as 168 City Civil Procedure claims Code commerce Commissioner Company complaint contract corporation counsel Court of Appeals damages decision decree defendant defendant's denied disclosed dismissed District Court employees evidence executors F.Supp fact Fair Labor Standards Federal Rules Federal Trade Commission filed findings income Insurance interest interference proceeding Internal Revenue involved issue judgment June jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Standards Act lease liability means ment motion negligence operation paid party Patent Office petition petitioner plaintiff prior art proceeding question reason Reconstruction Finance Corporation reduction to practice regulation rejected remanded S.Ct Stat statute suit supra Supreme Court Tax Court taxpayer tion trial court trust U. S. Atty United United States Attorney Washington York City