The Federal ReporterWest Publishing Company, 1946 |
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Halaman 240
... Commissioner , 3 Cir . , 1935 , 79 F.2d 73 ; Commissioner v . Champion , 6 Cir . , 1935 , 78 F.2d 513 ; Commissioner v . Babson , 7 Cir . , 1934 , 70 F.2d 304 ; Randolph v . Commis- sioner , 8 Cir . , 1935 , 76 F.2d 472 ; Hirsch v ...
... Commissioner , 3 Cir . , 1935 , 79 F.2d 73 ; Commissioner v . Champion , 6 Cir . , 1935 , 78 F.2d 513 ; Commissioner v . Babson , 7 Cir . , 1934 , 70 F.2d 304 ; Randolph v . Commis- sioner , 8 Cir . , 1935 , 76 F.2d 472 ; Hirsch v ...
Halaman 249
... Commissioner neither disputed the correctness of such treatment nor made a refund to shareholders , did not estop Commissioner from treating it as other than taxable , in determining corpora- tion's tax liability . Revenue Act 1936 ...
... Commissioner neither disputed the correctness of such treatment nor made a refund to shareholders , did not estop Commissioner from treating it as other than taxable , in determining corpora- tion's tax liability . Revenue Act 1936 ...
Halaman 839
... Commissioner of Internal Revenue disallowed the deduction and imposed a resulting deficiency in in- come tax . The Tax Court sustained the action of the Commissioner , and the pro- ceeding is here on review . [ 1 ] A deduction from ...
... Commissioner of Internal Revenue disallowed the deduction and imposed a resulting deficiency in in- come tax . The Tax Court sustained the action of the Commissioner , and the pro- ceeding is here on review . [ 1 ] A deduction from ...
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Tables of Cases Reported | 8 |
Table of Cases Arranged by Circuit | 9 |
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action affirmed alleged amended amount appellant appellant's appellee application Bankruptcy beneficiary Blytheville Board certiorari charge Circuit Court Circuit Judges Cite as 155 City claims Code Commissioner Company complaint contract corporation counsel counts Court of Appeals court of equity damages decision defendant denied directed verdict District Court dividend Emergency Price Control Eminent domain employees entitled evidence fact Federal filed habeas corpus income interference proceeding Internal revenue invention issue judgment jury KEY NUMBER SYSTEM L.Ed land lease maximum prices ment motion mullite negligence operation owner paid pany parties payment Pepsi-Cola petition petitioner plaintiff preferred stock Price Control Act prior art proceeding profits purchase purpose question reason reorganization Revenue Act rule S.Ct sold Stat statute supra Tax Court taxable taxpayer tion trial court trust U.S.C.A.Appendix United verdict violation Washington York City