The Federal ReporterWest Publishing Company, 1953 |
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Halaman 42
... regulations for determining " the portion thereof subject to tax Acting pursuant to this authority , the Com- missioners promulgated a regulation appli- cable to the year 1948 15 which prescribed that the portion of gross income from ...
... regulations for determining " the portion thereof subject to tax Acting pursuant to this authority , the Com- missioners promulgated a regulation appli- cable to the year 1948 15 which prescribed that the portion of gross income from ...
Halaman 44
... regulation as applied is invalid . This regulation , as we have seen , 32 allocates to the District the gross income from any sale " principally secured , nego- plicable to cases of the present sort ; we therefore construe the Board's ...
... regulation as applied is invalid . This regulation , as we have seen , 32 allocates to the District the gross income from any sale " principally secured , nego- plicable to cases of the present sort ; we therefore construe the Board's ...
Halaman 45
... regulation in effect for the year 1948 . Instead , on the theory that this was more in line with congressional intent , it substi- tuted , and applied to Lever's non - factor sales , an earlier regulation directing alloca- tion to the ...
... regulation in effect for the year 1948 . Instead , on the theory that this was more in line with congressional intent , it substi- tuted , and applied to Lever's non - factor sales , an earlier regulation directing alloca- tion to the ...
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Judges VII | 9 |
Supreme Court Rules XLVII | 10 |
Text of Opinions 1 | 190 |
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action affirmed agreement alleged amended amount appellee application Asst bank bargaining beneficiary Bulk Sales Act Camras carrier cause certiorari charge Chief Judge Circuit Judge Cite as 204 claims Commissioner Company contract Corp corporation counsel Court of Appeals damages decision declaratory judgment defendant defendant's denied dismiss District Court District of Columbia employees evidence F.Supp fact Federal fendant filed finding habeas corpus Harad held income injury Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM Kingwood L.Ed ment motion National Labor Relations negligence operation opinion parties partnership patent petition petitioner plaintiff prior art proceeding question record remanded rule S.Ct Section sentence Stat statute suit supra Supreme Court Tax Court taxpayer testimony Texas tion trade-mark trial court trict trust U. S. Atty unfair labor unfair labor practices union United States Court United States District verdict violation Washington witness