Tax Cases Decided with Opinions by the Supreme Court of the United States |
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Seite 13
... applied in this case , Art . 5248 discriminates unconstitu- tionally against the United States and its lessees , and the tax levied against appellant is invalid . Pp . 377-387 . ( a ) Since Texas law authorizes taxation of lessees of ...
... applied in this case , Art . 5248 discriminates unconstitu- tionally against the United States and its lessees , and the tax levied against appellant is invalid . Pp . 377-387 . ( a ) Since Texas law authorizes taxation of lessees of ...
Seite 19
... applied in this case , discriminates unconstitutionally against the United States and its lessee . As we had occasion to state , quite recently , it still remains true , as it has from the time of M'Cul- toch v . Maryland , 4 Wheat ...
... applied in this case , discriminates unconstitutionally against the United States and its lessee . As we had occasion to state , quite recently , it still remains true , as it has from the time of M'Cul- toch v . Maryland , 4 Wheat ...
Seite 22
... Here the Government pointed out that the Court of Appeals applied the wrong theory ( the Grunewald theory instead of the continuing conspiracy theory ) . in 1948 , 1951 and 1952 , involving false statements 22 TAX CASES.
... Here the Government pointed out that the Court of Appeals applied the wrong theory ( the Grunewald theory instead of the continuing conspiracy theory ) . in 1948 , 1951 and 1952 , involving false statements 22 TAX CASES.
Seite 34
... applied vio- late freedom of speech and [ 528 ] assembly guaranteed by the First Amendment which this Court has many times held was made ap- plicable to the States by the Fourteenth Amendment , as for illustra- tion in Jones v . Opelika ...
... applied vio- late freedom of speech and [ 528 ] assembly guaranteed by the First Amendment which this Court has many times held was made ap- plicable to the States by the Fourteenth Amendment , as for illustra- tion in Jones v . Opelika ...
Seite 49
... applied an admitted 1918 overpayment to a 1917 deficiency , but the deficiency was greater than the overpayment . The taxpayer sued to recover this over- payment , and whether there had been full payment at the time of suit depends upon ...
... applied an admitted 1918 overpayment to a 1917 deficiency , but the deficiency was greater than the overpayment . The taxpayer sued to recover this over- payment , and whether there had been full payment at the time of suit depends upon ...
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Häufige Begriffe und Wortgruppen
58 Stat 62 Stat 68A Stat action administrative affirmed amended amount applied argued the cause basis Board of Tax certiorari Circuit claim collected Collector Commissioner of Internal Cong Congress conspiracy contractor Court of Appeals decision deficiency depletion depreciation determination distraint District Court Duberstein evidence fact fire clay full payment gift Government Government's gross income held horsepower income tax interest Internal Revenue Code involved issue judgment judicial jurisdiction jury JUSTICE Kerbaugh-Empire Co lease lessees ment mineral narcotics North Little Rock Number opinion paid partial text party petition petitioner petitioner's prior proceedings purpose question Reconstruction Finance Corporation regulation respondent respondent's Revenue Act rulings salvage value Sess statute statutory strike benefits subcontractors suit for refund Supp supra Tax Appeals Tax Court tax lien taxable taxation taxpayer text in note tion trade or business trial Tucker Act union United United States Reports waiver
Beliebte Passagen
Seite 175 - If, during the taxable year, the recognized gains upon sales or exchanges of property nsed in the trade or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation or the threat or Imminence thereof) of property used in the trade or business...
Seite 65 - The officer may break open any outer or inner door or window of a house, or any part of a house, or anything therein, to execute the warrant, if, after notice of his authority and purpose, he is refused admittance.
Seite 47 - The district courts shall have original jurisdiction, concurrent with the Court of Claims, of : (1) Any civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws...
Seite 154 - The proper allowance for such depreciation of any property used in the trade or business is that amount which should be set aside for the taxable year in accordance with a reasonably consistent plan (not necessarily at a uniform rate), whereby the aggregate of the amounts so set aside, plus the salvage value, will, at the end of the useful life of the property in the business, equal the cost or other basis of the property determined in accordance with section 113.
Seite 69 - And all property taken or detained by any officer or other person under authority of any revenue law of the United States, shall be irrepleviable, and shall be deemed to be in the custody of the law, and subject only to the orders and decrees of the courts of "the United States having jurisdiction thereof.
Seite 59 - A person aggrieved by an unlawful search and seizure may move the district court for the district in which the property was seized for the return of the property and to suppress for use as evidence...
Seite 16 - No party may assign as error the giving or the failure to give an instruction unless he objects thereto before the jury retires to consider its verdict, stating distinctly the matter to which he objects and the grounds of his objection.
Seite 68 - RULE 2. ONE FORM OF ACTION There shall be one form of action to be known as "civil action".