The Federal ReporterWest Publishing Company, 1958 |
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Halaman 131
... Commissioner . Therefore , the Government says , the tax- payers are entitled to a capital gain measured by the difference between the accrued cost basis attributable to the breeding stock sold and the sales pro- ceeds . The district ...
... Commissioner . Therefore , the Government says , the tax- payers are entitled to a capital gain measured by the difference between the accrued cost basis attributable to the breeding stock sold and the sales pro- ceeds . The district ...
Halaman 236
... Commissioner , 10 Cir . , 1953 , 205 F.2d 371 ; Mauldin v . Commissioner , 10 Cir . , 195 F.2d 714 , supra ; Commission- er of Internal Revenue v . Boeing , [ 9 Cir . , ] 106 F.2d 305 , supra . None of the factors stated above was cited ...
... Commissioner , 10 Cir . , 1953 , 205 F.2d 371 ; Mauldin v . Commissioner , 10 Cir . , 195 F.2d 714 , supra ; Commission- er of Internal Revenue v . Boeing , [ 9 Cir . , ] 106 F.2d 305 , supra . None of the factors stated above was cited ...
Halaman 402
... Commissioner and the Tax Court rely on Shoemaker - Nash , Inc. , v . Com- missioner , 1940 , 41 B.T.A. 417 and on Johnson , 1955 , 25 T.C. 123 ( notwith- standing the reversal of the Tax Court holding ) . In Shoemaker - Nash an auto ...
... Commissioner and the Tax Court rely on Shoemaker - Nash , Inc. , v . Com- missioner , 1940 , 41 B.T.A. 417 and on Johnson , 1955 , 25 T.C. 123 ( notwith- standing the reversal of the Tax Court holding ) . In Shoemaker - Nash an auto ...
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9 Cir affirmed agreement alleged amended appellant appellee application arbitration attorney cause of action certiorari certiorari denied charge Chief Judge Circuit Judge Cite as 251 City Civil Procedure claim Commissioner complaint conspiracy contract conviction Corp corporation counsel Court of Appeals Criminal Law damages dealer decision defendant defendant's dence dismissed District Court District Judge easement employees evidence F.Supp fact fendant filed finding Geolograph habeas corpus held Holly Hill income Internal Revenue interpleader issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor liability lien ment Moore motion negligence Ohio operation parties patent payment person petition petitioner plaintiff proceedings question railroad reason record refusal rule S.Ct Section Stat statute supra Supreme Court Tax Court taxpayer testimony Texas tion trial court U. S. Atty union United States Court United States District verdict writ Zildjian