The Federal ReporterWest Publishing Company, 1946 |
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Halaman 695
... Court of Appeals , Sixth Circuit . Feb. 25 , 1946 . 1. Internal revenue 1690 Tax Court's finding , that taxpayer had failed to sustain burden of proving that Commissioner's determination that worth- lessness of securities for which ...
... Court of Appeals , Sixth Circuit . Feb. 25 , 1946 . 1. Internal revenue 1690 Tax Court's finding , that taxpayer had failed to sustain burden of proving that Commissioner's determination that worth- lessness of securities for which ...
Halaman 967
... Tax Court's find- ing of market value of common stock of corporation at time of gift thereof by tax- payer to his wife . 2. Internal revenue 1047 Where , for purpose of insuring con- tinued control of corporation by executive ...
... Tax Court's find- ing of market value of common stock of corporation at time of gift thereof by tax- payer to his wife . 2. Internal revenue 1047 Where , for purpose of insuring con- tinued control of corporation by executive ...
Halaman 1099
... Court of Appeals.- Miller v . Commissioner of Internal Revenue , 153 F.2d 695 . C.C.A.S. Tax Court's finding that taxpayer acquired farms on sales of which it asserted a loss for income tax purposes through a cor- porate reorganization ...
... Court of Appeals.- Miller v . Commissioner of Internal Revenue , 153 F.2d 695 . C.C.A.S. Tax Court's finding that taxpayer acquired farms on sales of which it asserted a loss for income tax purposes through a cor- porate reorganization ...
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Judges | 127 |
Tables of Cases Reported | 135 |
Table of Cases Arranged by Circuit | 147 |
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action Administrator affirmed alleged amended amount appellant appellee application Asst bankruptcy Board brick charge Circuit Court Circuit Judge Cite as 153 claims Code Commission Commissioner Company complaint conspiracy contract Corp corporation Court of Appeals criminal Crince damages decision defendant denied determination dismissed District Court District of Columbia Emergency Price Control employees evidence F.Supp fact Federal Trade Commission fendant filed granted grantor habeas corpus Helvering income indictment interest Internal revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed land liquor maximum prices ment Miller Act motion National Labor Relations paid parties patent payment petition petitioner plaintiff Price Control Price Control Act proceeding production purchase question railroad regulation Revenue Act S.Ct Section Stat statute summary judgment supra Tax Court taxpayer testimony tion trial trust trust instrument U. S. Atty U.S.C.A.Appendix United violation Washington York York City