The Federal ReporterWest Publishing Company, 1963 |
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Página 378
... S. Ct . 499 , 504 , 73 L.Ed. 918 ] . And , importantly , if the payment pro- ceeds primarily from * * * ' the incentive of anticipated benefit ' of an economic nature , Bogardus v . Commissioner , 302 U.S. 34 , 41 [ 58 S.Ct. 61 , 65 ...
... S. Ct . 499 , 504 , 73 L.Ed. 918 ] . And , importantly , if the payment pro- ceeds primarily from * * * ' the incentive of anticipated benefit ' of an economic nature , Bogardus v . Commissioner , 302 U.S. 34 , 41 [ 58 S.Ct. 61 , 65 ...
Página 652
... S.Ct. 180 , 3 L.Ed.2d 210 ( 1958 ) ; Har- mon v . Brucker , 355 U.S. 579 , 78 S.Ct. 433 , 2 L.Ed.2d 503 ( 1958 ) ; American School of Magnetic Healing v . McAn- nulty , 187 U.S. 94 , 23 S.Ct. 33 , 47 L.Ed. 90 ( 1902 ) ; Utah Fuel Co. v ...
... S.Ct. 180 , 3 L.Ed.2d 210 ( 1958 ) ; Har- mon v . Brucker , 355 U.S. 579 , 78 S.Ct. 433 , 2 L.Ed.2d 503 ( 1958 ) ; American School of Magnetic Healing v . McAn- nulty , 187 U.S. 94 , 23 S.Ct. 33 , 47 L.Ed. 90 ( 1902 ) ; Utah Fuel Co. v ...
Página 875
... S.Ct. 568 , 4 L.Ed.2d 568 ] . " [ 1 ] Query v . United States , 1941 , 316 U.S. 486 , 62 S.Ct. 1122 , 8 L.Ed. 1616 , involved a suit to restrain enforcement of a state tax on the purchase and sale of goods at Army post exchanges , upon ...
... S.Ct. 568 , 4 L.Ed.2d 568 ] . " [ 1 ] Query v . United States , 1941 , 316 U.S. 486 , 62 S.Ct. 1122 , 8 L.Ed. 1616 , involved a suit to restrain enforcement of a state tax on the purchase and sale of goods at Army post exchanges , upon ...
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action Affirmed agree agreement alleged amended amount appellant appellee application assets Atty authority basis Board brief cause charge Chief Judge Circuit Judge Cite as 309 City claim clause Commission Company considered constitutional contention contract corporation counsel count Court of Appeals Criminal decision defendant denied determination directed discharge District Court effect employees entered entitled error evidence fact Federal filed granted ground hearing held hold income indictment interest Internal issue judgment jury L.Ed Labor liability limited matter ment motion NUMBER operation opinion parties patent payment person petition petitioner plaintiff present prior proceeding question reasonable received record referred Relations result rule S.Ct sentence statement statute SYSTEM taxpayer testimony tion trial union United United States Court violation witness York