The Federal ReporterWest Publishing Company, 1960 |
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Halaman 18
The trial court held the Kimbell - Dia- mond rule inapplicable under the facts of this case . In effect the court held that this rule applies only where the intent is to acquire physical assets , as such , for use in the taxpayer's ...
The trial court held the Kimbell - Dia- mond rule inapplicable under the facts of this case . In effect the court held that this rule applies only where the intent is to acquire physical assets , as such , for use in the taxpayer's ...
Halaman 207
... held by taxpayer primarily for sale in the ordinary course of business is prin- cipally a fact question , but where the credibility of witnesses is not involved , the appellate court may be in as good a position as was the Tax Court ...
... held by taxpayer primarily for sale in the ordinary course of business is prin- cipally a fact question , but where the credibility of witnesses is not involved , the appellate court may be in as good a position as was the Tax Court ...
Halaman 842
... held that mere mis- takes or errors of counsel are not suffi- cient to establish a violation of the de- fendant's constitutional right . It is only in such extreme instances where the rep- resentation has been so inadequate as to make a ...
... held that mere mis- takes or errors of counsel are not suffi- cient to establish a violation of the de- fendant's constitutional right . It is only in such extreme instances where the rep- resentation has been so inadequate as to make a ...
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Istilah dan frasa umum
action Affirmed alleged amended amount appellant appellant's appellee application assets Asst automobile cause certiorari charge Chief Judge Circuit Judge Cite as 273 claim Commissioner Company contract corporation counsel Court of Appeals Criminal Criminal Law damages declaratory judgment defendant defendant's denied determination District Court District Judge District of Columbia employees evidence F.Supp fact federal fendant filed finding habeas corpus held income injuries insured Internal Revenue Internal Revenue Code issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board lease liability ment motion National Labor Relations negligence operation opinion parties payment person petition petitioner plaintiff prior proceeding question railroad reason record remanded rule S.Ct Section sion statement statute summary judgment supra Tax Court taxpayer testified testimony tion trial court truck U. S. Atty union United States Court United States District verdict violation Washington witness York