The Federal ReporterWest Publishing Company, 1948 |
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Halaman 147
... included . We cannot agree that a four per- cent rate should always be assumed . The taxpayer relies on the regulations providing that in valuation of annuities , life estates , and remainders , a four percent rate is proper . But it ...
... included . We cannot agree that a four per- cent rate should always be assumed . The taxpayer relies on the regulations providing that in valuation of annuities , life estates , and remainders , a four percent rate is proper . But it ...
Halaman 148
... included . The same principle should have been applied here . We do not agree with the Commissioner's view that because the taxpayer failed to establish facts on which a fair apportionment can be made the Tax Court's determination at ...
... included . The same principle should have been applied here . We do not agree with the Commissioner's view that because the taxpayer failed to establish facts on which a fair apportionment can be made the Tax Court's determination at ...
Halaman 1092
... included in excess profits credit were to be given their ordinary meaning in common usage . Int.Rev.Code , § 719 ( a ) ( 1 ) , as added by Second Revenue Act 1940 , § 201 , as amended , 26 U.S. C.A. Int.Rev.Code , § 719 ( a ) ( 1 ) ...
... included in excess profits credit were to be given their ordinary meaning in common usage . Int.Rev.Code , § 719 ( a ) ( 1 ) , as added by Second Revenue Act 1940 , § 201 , as amended , 26 U.S. C.A. Int.Rev.Code , § 719 ( a ) ( 1 ) ...
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TABLE OF CONTENTS | 490 |
Judges VII | 500 |
Tables of Cases Reported XV | 565 |
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action Administrator affirmed alleged amended appellant appellant's appellee appellee's application Asst award Board cause charge Circuit Court Circuit Judges Cite as 165 citizens Civil Procedure claim Code Commissioner Company complaint Congress Constitution contention contract corporation counsel Court of Appeals damages decision defendant defendant's denied dismissed District Court District of Columbia employees entitled evidence F.Supp fact Federal Rules fendant filed findings held income indictment injury Internal revenue issue Jones Act judgment jurisdiction jury Karluk KEY NUMBER SYSTEM L.Ed Labor lant's lease lien ment motion motor Motor Vehicle Theft negligence opinion paid parties patent payment person petition petitioner plaintiff proceedings question reason remanded reversed S.Ct Stat statute supra Supreme Court Tax Court taxpayer testimony thio tion trade-mark trial court trust U. S. Atty U.S.C.A.Appendix United United States Attorney verdict violation Western Union York York City