The Federal ReporterWest Publishing Company, 1932 |
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Halaman 866
... Board of Tax Appeals precluded court from assuming existence of agreement not offered in evidence and which , if existing , would counter to Board's finding . 7. Internal revenue 25 . run Board's finding that income from prop- erty held ...
... Board of Tax Appeals precluded court from assuming existence of agreement not offered in evidence and which , if existing , would counter to Board's finding . 7. Internal revenue 25 . run Board's finding that income from prop- erty held ...
Halaman 984
... Board of Tax Appeals is petitioned , the court is not ousted of its jurisdiction by such petition , but if , after notice of a deficiency , the taxpayer elects to proceed before the Board of Tax Appeals , then , no matter whether the ...
... Board of Tax Appeals is petitioned , the court is not ousted of its jurisdiction by such petition , but if , after notice of a deficiency , the taxpayer elects to proceed before the Board of Tax Appeals , then , no matter whether the ...
Halaman 1129
... board to increase deficiency where commissioner had failed to assert claim ( Revenue Act 1926. § 274 ( e ) , 26 USCA § 1048 ( e ) ; Rules of Practice of Board of Tax Appeals , rule 50 ) .- Id . 25 C.C.A. Where one who had guaranteed ...
... board to increase deficiency where commissioner had failed to assert claim ( Revenue Act 1926. § 274 ( e ) , 26 USCA § 1048 ( e ) ; Rules of Practice of Board of Tax Appeals , rule 50 ) .- Id . 25 C.C.A. Where one who had guaranteed ...
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28 USCA action affirmed agent alleged amended amortization amount appellee application Bank bankrupt bankruptcy barge bill Board of Tax bonds carrier charter Circuit Court Circuit Judge claim Commission Commissioner of Internal Company contract corporation counsel Court of Appeals creditors decree deduction defendant directed verdict District Court District Judge entitled evidence fact federal filed funds held income interest Internal Revenue issued J. G. Bennett judgment July jurisdiction jury land lease liability libel lien loading ment metacentric height mortgage motor Munson S. S. Line National Prohibition Act negligence officers Oklahoma operation owner paid pany parties patent payment petition petitioner plaintiff proceedings question rates reasonable receiver Revenue Act rule ship Stat statute stockholders suit sulfur dioxid supra testimony thereof tion trial truck trust U. S. Atty United USCA vanadium vessel Vestris York City