The Federal ReporterWest Publishing Company, 1944 |
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Halaman 147
... taxpayer was not precluded from relying on a statute because it was not relied upon before the Tax Court , where neither such statute nor Supreme Court's construction thereof was brought to at- tention of Tax Court prior to its decision ...
... taxpayer was not precluded from relying on a statute because it was not relied upon before the Tax Court , where neither such statute nor Supreme Court's construction thereof was brought to at- tention of Tax Court prior to its decision ...
Halaman 960
... taxpayer but it was at all times the taxpayer's ( as well as the stockholders ' ) intention that the fund represented by the ever dividend should remain within the tax- payer's control and dominion for its own uses and purposes . There ...
... taxpayer but it was at all times the taxpayer's ( as well as the stockholders ' ) intention that the fund represented by the ever dividend should remain within the tax- payer's control and dominion for its own uses and purposes . There ...
Halaman 1094
... taxpayer had made a loan in 1930 and began endeavoring to collect it in 1931 , and the worthlessness of the debt was either ascertained by taxpayer prior to 1939 , or was so apparent that taxpayer could not in good faith have closed her ...
... taxpayer had made a loan in 1930 and began endeavoring to collect it in 1931 , and the worthlessness of the debt was either ascertained by taxpayer prior to 1939 , or was so apparent that taxpayer could not in good faith have closed her ...
Isi
TABLE OF CONTENTS | 9 |
Judges VII | 17 |
Federal Rules of Civil Procedure LIII | 26 |
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