The Federal ReporterWest Publishing Company, 1930 |
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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 § 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 § 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 ...
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action affirmed agent agreement alleged amended amount Appeals appellee application assessment authority bank bill building capital cause charge Circuit Circuit Judge City claim commission Commissioner Company condition constitute construction contract corporation cost damages death decision defendant determination direct District Court District Judge effect entitled error evidence fact filed fire follows further given ground held income interest Internal Revenue issue judgment jury land lease liability limited loss matter means ment notes operation opinion owner paid parties patent payment period person petition plaintiff present prior proceedings profits question reason received record reference respect result rule ship statute sufficient suit tion trial trustee United USCA valid York