Tax Cases Decided with Opinions by the Supreme Court of the United States |
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... charge , designed to compensate the Treasury for delay in receipt of funds which a reasonably accurate estimate would have disclosed to be due and owing . Significantly , this charge is imposed regardless of fault , while § 294 ( d ) ...
... charge , designed to compensate the Treasury for delay in receipt of funds which a reasonably accurate estimate would have disclosed to be due and owing . Significantly , this charge is imposed regardless of fault , while § 294 ( d ) ...
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... charge , language similar to that given in the charge in the Grune- wald prosecution directing that petitioner should be acquitted unless the jury found that the partners entered into a subsidiary conspir- acy , continuing to within six ...
... charge , language similar to that given in the charge in the Grune- wald prosecution directing that petitioner should be acquitted unless the jury found that the partners entered into a subsidiary conspir- acy , continuing to within six ...
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... charge . In view of this complication , it con- cludes that the jury might well have based its conviction on either theory , and a new trial was therefore appropriate and would not place petitioner in double jeopardy . I. We believe ...
... charge . In view of this complication , it con- cludes that the jury might well have based its conviction on either theory , and a new trial was therefore appropriate and would not place petitioner in double jeopardy . I. We believe ...
Seite 24
... charge differs little from the Grunewald one . In fact it appears to have been patterned after the Grunewald charge . The correct theory , we believe , was indicated by the indictment , i.e. , that the conspiracy was a continuing one ...
... charge differs little from the Grunewald one . In fact it appears to have been patterned after the Grunewald charge . The correct theory , we believe , was indicated by the indictment , i.e. , that the conspiracy was a continuing one ...
Seite 25
... charge deal- ing with the statute of limitations , still his plea of double jeopardy must fail . Under 28 U.S.C. § 2106 , the Court of Appeals has full power to go beyond the particular relief sought . See Ball and other cases , supra ...
... charge deal- ing with the statute of limitations , still his plea of double jeopardy must fail . Under 28 U.S.C. § 2106 , the Court of Appeals has full power to go beyond the particular relief sought . See Ball and other cases , supra ...
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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".