The Federal ReporterWest Publishing Company, 1963 |
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Página 95
... ment by petitioners of certain in - oil pay- ment rights constitute capital gain or ordinary income . All the facts are stip- ulated and are found in accordance with the stipulation . The Tax Court held that the case can- not be ...
... ment by petitioners of certain in - oil pay- ment rights constitute capital gain or ordinary income . All the facts are stip- ulated and are found in accordance with the stipulation . The Tax Court held that the case can- not be ...
Página 409
... ment representative changing conditions of contract conferred no right upon pur- chaser and stating that all property was offered for sale " as is " and " where is " and without recourse against govern- ment , government representative ...
... ment representative changing conditions of contract conferred no right upon pur- chaser and stating that all property was offered for sale " as is " and " where is " and without recourse against govern- ment , government representative ...
Página 725
... ment for refund of an alleged overpay- ment of estate tax . The alleged overpay- ment results from a deficiency assessment made by the Commissioner of Internal Revenue on the basis that the commuted value of payments under an employee's ...
... ment for refund of an alleged overpay- ment of estate tax . The alleged overpay- ment results from a deficiency assessment made by the Commissioner of Internal Revenue on the basis that the commuted value of payments under an employee's ...
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action Affirmed alleged amended appellant appellant's appellee application assets Asst attorney bankrupt Bankruptcy Board brief charge Chief Judge Circuit Judge Cite as 309 claim clause Commission Commissioner Company contract conviction corporation counsel count Court of Appeals Criminal Law decision deduction defendant defendant's denied deuterium discharge dismissed District Court District Judge employees entitled evidence F.Supp fact Federal filed held income tax indictment Internal Revenue issue judgment jury KEY NUMBER SYSTEM L.Ed liability ment motion nolo contendere parties patent payment person petition petitioner plaintiff prior prior art proceeding purpose question reasonable record Refugee Relief Act remanded rule S.Ct sentence sion Stat statement statute summary judgment supra Tax Court taxpayer testimony tion trial court truck U. S. Atty union United States Court United States District verdict violation Washington York York City