The Federal ReporterWest Publishing Company, 1930 |
Dari dalam buku
Hasil 1-3 dari 74
Halaman 379
... claim . Commissioner of Internal Revenue is under duty to make refund of tax when there is over- payment , and on failure to do so taxpayer has right of recovery provided he has filed proper claim for refund . 2. Internal revenue 38 ( 8 ) ...
... claim . Commissioner of Internal Revenue is under duty to make refund of tax when there is over- payment , and on failure to do so taxpayer has right of recovery provided he has filed proper claim for refund . 2. Internal revenue 38 ( 8 ) ...
Halaman 380
... claim for refund did not specifical- ly ask for special assessment , under section 3228 of the Revised Statutes ( 26 USCA ยง 157 ) , the claim was barred by the statute of limitations . There was failure to extend the initial waiver ...
... claim for refund did not specifical- ly ask for special assessment , under section 3228 of the Revised Statutes ( 26 USCA ยง 157 ) , the claim was barred by the statute of limitations . There was failure to extend the initial waiver ...
Halaman 967
... claim . In my judgment the referee was right in his holding denying leave to amend the claim , and his holding in that respect is confirmed . I do not so hold , however , in the exercise of a discretion , because , if discretion were ...
... claim . In my judgment the referee was right in his holding denying leave to amend the claim , and his holding in that respect is confirmed . I do not so hold , however , in the exercise of a discretion , because , if discretion were ...
Edisi yang lain - Lihat semua
Istilah dan frasa umum
26 USCA Act Laws action affirmed alleged amended amount appellant appellee application assessment bank bankruptcy bill Board of Tax C. C. A. Wash capital charge Circuit Court Circuit Judge City claim commission Commissioner of Internal Company constitute contract corporation Court of Appeals court of equity damages decree deed defendant District Court District Judge entitled equity error estoppel evidence fact Federal Trade Commission fendant filed Frank Brunner held Idaho income infringement Internal Revenue John Brunner judgment jury lease liability libelant lien ment Moen Moffat Tunnel mortgage National Prohibition Act owner paid pany parties patent payment petition petitioner plaintiff prior prior art purpose question radium reason res judicata Revenue Act rule ship Stat statute stockholders suit supra thereof tion trial trustee U. S. Atty United States C. C. A. valid York York City