The Federal Reporter, Volume 311West Publishing Company, 1963 |
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Halaman 402
... supra , is that bonuses , or royalties , from oil and gas leases are not income from the sale of capital assets within the meaning of the capital gains provisions of the taxing statute . However , as the Supreme Court said in Helvering ...
... supra , is that bonuses , or royalties , from oil and gas leases are not income from the sale of capital assets within the meaning of the capital gains provisions of the taxing statute . However , as the Supreme Court said in Helvering ...
Halaman 676
... supra ; Ma- lone v . United States , 257 F.2d 177 ( 6 Cir . 1958 ) ; United States v . Hay- wood , supra ; Callanan v . United States , supra ; Lipscomb v . United States , 226 F.2d 812 ( 8 Cir . 1955 ) ; Johnston v . United States ...
... supra ; Ma- lone v . United States , 257 F.2d 177 ( 6 Cir . 1958 ) ; United States v . Hay- wood , supra ; Callanan v . United States , supra ; Lipscomb v . United States , 226 F.2d 812 ( 8 Cir . 1955 ) ; Johnston v . United States ...
Halaman 911
... supra , 137 at 201 , 11 S.Ct. at 70 ; City of Boston v . Boston Edison Co. , supra . Although in these cases , too , the courts have not ex- perienced jurisdictional doubts , we agree with the suggestion in Childress v . Cook , supra ...
... supra , 137 at 201 , 11 S.Ct. at 70 ; City of Boston v . Boston Edison Co. , supra . Although in these cases , too , the courts have not ex- perienced jurisdictional doubts , we agree with the suggestion in Childress v . Cook , supra ...
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TABLE OF CONTENTS | 8 |
Table of Cases Reported XVIII | 8 |
Admiralty Rules XLIV | 8 |
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