The Federal ReporterWest Publishing Company, 1942 |
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Halaman 474
... included no value for the 31⁄2 claims not in- cluded in such contract . The claim for re- fund stated that the 32 claims not included in the contract of June 3 , 1908 , had a value of $ 45,246.27 or more on March 1 , 1913 , and that the ...
... included no value for the 31⁄2 claims not in- cluded in such contract . The claim for re- fund stated that the 32 claims not included in the contract of June 3 , 1908 , had a value of $ 45,246.27 or more on March 1 , 1913 , and that the ...
Halaman 475
... included . At the conclusion of this evidence the 984.43 * * * " . The question before us trial court stated orally : was such finding clearly erroneous ? We think it is . 123 F.2d 477. Thereafter the court below found that the taxpayer ...
... included . At the conclusion of this evidence the 984.43 * * * " . The question before us trial court stated orally : was such finding clearly erroneous ? We think it is . 123 F.2d 477. Thereafter the court below found that the taxpayer ...
Halaman 548
... included in the term " future interests " , as used in statute denying exemption from gift taxes as to gifts of future interests , and arises whenever any part of enjoyment of interest is postponed until an uncertain Revenue Act 1932 ...
... included in the term " future interests " , as used in statute denying exemption from gift taxes as to gifts of future interests , and arises whenever any part of enjoyment of interest is postponed until an uncertain Revenue Act 1932 ...
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TABLE OF CONTENTS | |
Table of Cases Reported XV | |
Federal Rules of Civil Procedure XLIX | |
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action affirmed alleged amended amount appellant appellee application Asst automobile bank bankrupt bankruptcy Board of Tax charged Circuit Court Circuit Judges claim Commissioner of Internal Company contends contract corporation counsel count Court of Appeals creditors debtor decision declaratory judgment decree defendant defendant's denied directed verdict dismiss District Court Eminent domain employees evidence F.Supp fact Federal fendant filed grand jury habeas corpus Helvering income tax indictment insured interest Internal Revenue issue judgment jurisdiction KEY NUMBER SYSTEM L.Ed Labor Relations Board lease leasehold estate liability ment motion National Labor Relations Norris-LaGuardia Act offense operation parties patent Permanent Edition petition petitioner plaintiff preferred stock proceeding purchase question remanded Revenue Act rule S.Ct Section Stat statute suit supra Tax Appeals taxable taxpayer term testified testimony tion trial court trust union United verdict Whatcom County witness Words and Phrases