The Federal Reporter, Volume 303West Publishing Company, 1962 |
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Halaman 464
... held less than 36 months and bulls held less than 48 months . From a judgment of the United States District Court for the Eastern District of Mich- igan , Southern Division , Thomas P. Thornton , J. , the taxpayers appealed . The Court ...
... held less than 36 months and bulls held less than 48 months . From a judgment of the United States District Court for the Eastern District of Mich- igan , Southern Division , Thomas P. Thornton , J. , the taxpayers appealed . The Court ...
Halaman 466
... held less than 36 months and the bulls held less than 48 months should be treated as ordinary income as such cattle were held primarily for sale to customers in the ordinary course of the taxpayers ' busi- ness rather than for dairy and ...
... held less than 36 months and the bulls held less than 48 months should be treated as ordinary income as such cattle were held primarily for sale to customers in the ordinary course of the taxpayers ' busi- ness rather than for dairy and ...
Halaman 468
... held for ultimate sale to customers in the ordinary course of the taxpayer's trade or business may be considered as held for draft , breeding , or dairy pur- poses . * * " The trial court in instructing the jury with regard to " dual ...
... held for ultimate sale to customers in the ordinary course of the taxpayer's trade or business may be considered as held for draft , breeding , or dairy pur- poses . * * " The trial court in instructing the jury with regard to " dual ...
Isi
Judges VII | 1 |
Supreme Court Rules XLIX | 7 |
Text of Opinions 1 | 163 |
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