The Federal ReporterWest Publishing Company, 1963 |
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Página 65
... Internal Revenue , and D. J. Luippold , Acting District Director of Internal Rev- enue , Defendant - Appellee . No. 13565 . United States Court of Appeals Seventh Circuit . June 25 , 1962 . Rehearing Denied July 27 , 1962 . Suit for ...
... Internal Revenue , and D. J. Luippold , Acting District Director of Internal Rev- enue , Defendant - Appellee . No. 13565 . United States Court of Appeals Seventh Circuit . June 25 , 1962 . Rehearing Denied July 27 , 1962 . Suit for ...
Página 81
... Internal Revenue 431 In determining tax consequences of sale of going business , the entity con- cept rather than the aggregate theory is to be followed , and each paper , docu- ment , or conveyance , while important and enforceable in ...
... Internal Revenue 431 In determining tax consequences of sale of going business , the entity con- cept rather than the aggregate theory is to be followed , and each paper , docu- ment , or conveyance , while important and enforceable in ...
Página 292
... INTERNAL REV- ENUE , Respondent . COMMISSIONER OF INTERNAL REV- ENUE , Petitioner , V. DRILLING ACCESSORY AND MANU- FACTURING CO . , Inc. , Respondent . No. 18764 . United States Court of Appeals Fifth Circuit . July 19 , 1962 ...
... INTERNAL REV- ENUE , Respondent . COMMISSIONER OF INTERNAL REV- ENUE , Petitioner , V. DRILLING ACCESSORY AND MANU- FACTURING CO . , Inc. , Respondent . No. 18764 . United States Court of Appeals Fifth Circuit . July 19 , 1962 ...
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action affirmed agent agreement alleged amended appellant appellee application aryl Asst Attorney Board Bruce Dodson cause cert certiorari charge Chief Judge Circuit Judge Cite as 306 claim Commission Commissioner Company contract Corp corporation counsel count Court of Appeals Criminal damages decision defendant defendant's denied determine District Court District Judge Docket dolomite Eminent Domain employees evidence F.Supp fact Federal filed finding Government granted habeas corpus held income Internal Revenue issue Jones Jones Act judgment jurisdiction jury jury trial KEY NUMBER SYSTEM L.Ed Labor Relations lease liability ment motion negligence opinion owner parties patent payment petition petitioner plaintiff proceedings Procter & Gamble purchase question record remanded rule S.Ct Section sexers sion Stat statute supra Supreme Court taxpayer testimony tion trial court U. S. Atty Union United States Court United States District violation York York City