The Federal ReporterWest Publishing Company, 1957 |
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Halaman 213
... Commissioner , 5 Cir . , 239 F.2d 316 ; Olinger v . Commissioner , 5 Cir . , 234 F.2d 823 , does not alter the basic nature of income reconstructed on the inference that increase in net assets plus known nondeductible expenditures must ...
... Commissioner , 5 Cir . , 239 F.2d 316 ; Olinger v . Commissioner , 5 Cir . , 234 F.2d 823 , does not alter the basic nature of income reconstructed on the inference that increase in net assets plus known nondeductible expenditures must ...
Halaman 214
... Commissioner as to which the Taxpayer had the burden of demon- strating error . If the Commissioner can overcome the inherent difficulties of the net worth technique , Holland v . United States , supra , by a mere pro- nouncement that ...
... Commissioner as to which the Taxpayer had the burden of demon- strating error . If the Commissioner can overcome the inherent difficulties of the net worth technique , Holland v . United States , supra , by a mere pro- nouncement that ...
Halaman 304
... Commissioner could well find that the 140 Morton Avenue house was used by the known but unregistered gambler , Clay , for his operations , and that since he had repeatedly been seen carrying packages likely to contain gambling ...
... Commissioner could well find that the 140 Morton Avenue house was used by the known but unregistered gambler , Clay , for his operations , and that since he had repeatedly been seen carrying packages likely to contain gambling ...
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9 Cir action affirmed agent agreement alleged amended antitrust appellant appellant's appellee asserted Asst Attorney automobile Board certiorari charge Chief Judge Circuit Judge Cite as 246 claim Commission Commissioner complaint conspiracy contract corporation counsel Court of Appeals damages decision defendant defendant's dismissed District Court District Judge employees evidence F.Supp fact Federal Federal Trade Commission fendant filed Flintkote Government guilty habeas corpus hearing held Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed lease lessees lessor lien ment mortgage motion operation opinion parties partnership patent person petition petitioner plaintiff proceeding question Railway Labor Act Raymond Pearson reason record remanded reversed Richard Z rule S.Ct Section Stat statute supra Tax Court taxpayer testimony tion trade trial court trial judge U. S. Atty United States Attorney United States Court United States District verdict violation witness