The Federal ReporterWest Publishing Company, 1945 |
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Página 258
... Commissioner of In- ternal Revenue on isolated transactions submitted to him for advice , which " have none of the force or effect of Treasury Decisions and do not commit the Depart- ment to any interpretation of the law " ( Helvering v ...
... Commissioner of In- ternal Revenue on isolated transactions submitted to him for advice , which " have none of the force or effect of Treasury Decisions and do not commit the Depart- ment to any interpretation of the law " ( Helvering v ...
Página 370
... Commissioner under the test set forth in the First - Mechanics case . The executors described the interest of Anna D. Childs as that of a life tenant and the interests of the children as those of remaindermen . The record of the ...
... Commissioner under the test set forth in the First - Mechanics case . The executors described the interest of Anna D. Childs as that of a life tenant and the interests of the children as those of remaindermen . The record of the ...
Página 620
... Commissioner disallowed the de- ductions on the ground that the estate tax debt was an obligation of the succession , not the personal indebtedness of Hunt Hen- derson . Appellees contend , and the Tax Court held , that Hunt Henderson ...
... Commissioner disallowed the de- ductions on the ground that the estate tax debt was an obligation of the succession , not the personal indebtedness of Hunt Hen- derson . Appellees contend , and the Tax Court held , that Hunt Henderson ...
Conteúdo
TABLE OF CONTENTS | 9 |
Judges VII | 21 |
Federal Rules of Civil Procedure XLV | 27 |
Direitos autorais | |
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action affirmed alleged amended amount appellant appellee assessments assets attorney Atty Bank Bankruptcy bonds certiorari charge Circuit Court Circuit Judge Cite as 147 claim Commission Commissioner Company complaint conspiracy contract corporation counsel count Court of Appeals damages decision defendant defendant's denied determination District Court employees entitled evidence F.Supp fact Federal filed finding Flying Aces fund habeas corpus held Helvering income infringing injunction insured interest Internal revenue Interstate Commerce Commission issue judgment jury L.Ed matter ment mortgage motion National Labor Relations Norris-LaGuardia Act opinion paid parties patent payment petition petitioner plaintiff prior prior art proceedings purchase question railroad reason record regulations reorganization Revenue Act rule S.Ct securities Sherman Sherman Act Sherman Anti-Trust Act Stat statute supra Supreme Court Tax Court taxicabs taxpayer tion Tri-Length trial court trust United violation York City