The Federal ReporterWest Publishing Company, 1942 |
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Halaman 393
... Tax Appeals . Reve- nue Acts 1936 , 1938 , ยง 23 ( a ) , 26 U.S.C.A. Int . Rev.Acts , pages 827 , 1011 . 6. Internal revenue Evidence failed to show that Board of Tax Appeals acted arbitrarily in fixing the amount deductible in computing ...
... Tax Appeals . Reve- nue Acts 1936 , 1938 , ยง 23 ( a ) , 26 U.S.C.A. Int . Rev.Acts , pages 827 , 1011 . 6. Internal revenue Evidence failed to show that Board of Tax Appeals acted arbitrarily in fixing the amount deductible in computing ...
Halaman 844
... Appeals is with- out authority to disturb a finding of the United States Board of Tax Appeals sup- ported by substantial evidence . 5. Internal revenue 1690 Where instrument by which an oil lease was acquired provided that as part of ...
... Appeals is with- out authority to disturb a finding of the United States Board of Tax Appeals sup- ported by substantial evidence . 5. Internal revenue 1690 Where instrument by which an oil lease was acquired provided that as part of ...
Halaman 1107
... Tax Appeals that trust created in 1918 had terminated so that sale was not a sale of property transferred in trust prior to January 1 , 1921 , for income tax purposes , was a " legal conclusion " and was not a " finding of fact " which ...
... Tax Appeals that trust created in 1918 had terminated so that sale was not a sale of property transferred in trust prior to January 1 , 1921 , for income tax purposes , was a " legal conclusion " and was not a " finding of fact " which ...
Isi
TABLE OF CONTENTS | 309 |
Table of Cases Reported XV | 331 |
Text of Opinions 1 | 847 |
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action affirmed alleged amended amount appellant's appellee application April Asst Atty Bank bankruptcy Board of Tax certiorari Circuit Court Circuit Judges Civil Procedure claims collision Commission Commissioner of Internal Company contract corporation Court of Appeals creditors decision defendant denied directed verdict dismissed District Court Duquesne Club Edward Luckenbach employees evidence F.Supp fact Federal Feltre filed held Helvering interest interference proceeding Internal Revenue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board lease ment motion National Labor Relations Natural Gas negligence operation paid pany parties patent payment Permanent Edition petition petitioner plaintiff prior prior art proceeding question Raulerson reduction to practice Revenue Act rule S.Ct settlor shares Stat statute stockholders subsidiary supra Tax Appeals taxable taxpayer testified testimony tion transfer trial trust Union United verdict Words and Phrases xanthone