The Federal Reporter

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West Publishing Company, 1927
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Halaman 233 - ... shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
Halaman 247 - To regulate commerce with foreign nations, among the several States, and with the Indian tribes.
Halaman 212 - A good name is rather to be chosen than great riches, and loving favor rather than silver and gold.
Halaman 333 - ... the value of the gross estate, and (5) reasonably required and actually expended for the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether within or without the United States, under which the estate is being administered...
Halaman 241 - No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been .excessive or in any manner wrongfully collected...
Halaman 217 - Income received by estates of deceased persons during the period of administration or settlement of the estate; and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated.
Halaman 81 - that the laws of the several States, except where the Constitution, treaties, or statutes of the United States shall otherwise require or provide, shall be regarded as rules of decision in trials at common law in the courts of the United States, in cases where they apply.
Halaman 304 - Dividends of an equal per centum shall be declared and 'paid on all allowed claims, except such as have priority or are secured.
Halaman 383 - Revenue may, from his own knowledge and from such information as he can obtain through testimony or otherwise, make a return or amend any return made by a collector or deputy collector. Any return or list so made and subscribed by the Commissioner, or by a collector or deputy collector and approved by the Commissioner, shall be prima facie good and sufficient for all legal purposes.
Halaman 266 - ... debts owing to any person who by the laws of the States or the United States is entitled to priority.

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