The Federal ReporterWest Publishing Company, 1935 |
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Halaman 112
... Commissioner that the sums were not exempt . [ 3 ] Third , such a presumption would have been proper even if the Commissioner ad- vanced before the Board of Tax Appeals a reason why the amounts were not exempt which he had not assigned ...
... Commissioner that the sums were not exempt . [ 3 ] Third , such a presumption would have been proper even if the Commissioner ad- vanced before the Board of Tax Appeals a reason why the amounts were not exempt which he had not assigned ...
Halaman 113
... Commissioner , 62 F. ( 2d ) 458 ( C. C. A. Inc. , in response to the question , " State in , 7th ) . some detail the ... Commissioner ( C. C. A. ) 34 F. ( 2d ) 859 ; Jewett & Co. v . Com- missioner ( C. C. A. ) 61 F. ( 2d ) 471 ; Luns ...
... Commissioner , 62 F. ( 2d ) 458 ( C. C. A. Inc. , in response to the question , " State in , 7th ) . some detail the ... Commissioner ( C. C. A. ) 34 F. ( 2d ) 859 ; Jewett & Co. v . Com- missioner ( C. C. A. ) 61 F. ( 2d ) 471 ; Luns ...
Halaman 1081
... Commissioner deter- limitations had run at time of payee's death mined consolidation was not necessary for pur- held ... Commissioner for estate tax pur- Crossett Western Co. v . Commissioner of In- poses was correct ( Revenue Act 1921 ...
... Commissioner deter- limitations had run at time of payee's death mined consolidation was not necessary for pur- held ... Commissioner for estate tax pur- Crossett Western Co. v . Commissioner of In- poses was correct ( Revenue Act 1921 ...
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FOURTH CIRCUIT | 97 |
C | 129 |
Receivers of Seaboard Air Line | 149 |
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26 USCA affirmed alleged amended amount appellant's appellee application attorney bank bankrupt bankruptcy bill Board of Tax bonds carburetor cause of action Circuit Court Circuit Judge claim Code Commissioner Company contract Corporation counsel count Court of Appeals creditors damages decision decree defendant defendant's denied directed verdict disability dismissed District Court District Judge entitled evidence fact federal filed Fleischer Studios habeas corpus held Helvering income infringement injury Internal Revenue invention Irving Trust Co issued judgment jurisdiction jury liability lien Luce & Co manufacture McCrory Stores ment mortgage negligence Ohio paid pany parties patent payment pellant person petition petitioner plaintiff premiums prior prior art purchase question received Revenue Act Rogers rule statute suit supra Supreme Court testimony thereof tion trial court trust trustee in bankruptcy U. S. Atty United verdict vessel York City