The Federal ReporterWest Publishing Company, 1936 |
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Página 358
... deduction for restitution for private wrongdoing in course of business , in a tax- ing statute allowing deductions for " ordi- nary and necessary expenses " in computing income tax , statute was required to be con- strued in favor of ...
... deduction for restitution for private wrongdoing in course of business , in a tax- ing statute allowing deductions for " ordi- nary and necessary expenses " in computing income tax , statute was required to be con- strued in favor of ...
Página 394
... deduction from federal income tax of part of debt claimed to be worthless rests in sound discretion of Com- missioner of Internal Revenue , whose de- cision as to such allowance is reviewable only for abuse of discretion ( Revenue Act ...
... deduction from federal income tax of part of debt claimed to be worthless rests in sound discretion of Com- missioner of Internal Revenue , whose de- cision as to such allowance is reviewable only for abuse of discretion ( Revenue Act ...
Página 1084
... deduction claim- ed held properly refused , since deduction could not exceed such pro rata allowance ( Revenue Act 1928 , § 23 ( j ) , 26 USCA § 2023 ( j ) .- Olym- pia Harbor Lumber Co. v . Commissioner of In- ternal Revenue , 79 F ...
... deduction claim- ed held properly refused , since deduction could not exceed such pro rata allowance ( Revenue Act 1928 , § 23 ( j ) , 26 USCA § 2023 ( j ) .- Olym- pia Harbor Lumber Co. v . Commissioner of In- ternal Revenue , 79 F ...
Conteúdo
Colo 79 F 2d 259 261 | xlv |
JUDGMENT CREDITORS BILL Gaskins v | 353 |
LOSS H D Lee Mercantile Co v Commis | 391 |
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11 USCA 26 USCA action affirmed agreement alleged amended amicus curiæ amount appellant appellee application assets Asst attorney AUGUSTUS N bank Bankr bankrupt Board of Tax bonds Bonds Corporation cent certificates charge Circuit Court Circuit Judge claim Commissioner of Internal Company contract corporation counsel Court of Appeals creditors debtor decree deduction defendant District Court District Judge entitled equity evidence fact federal Federal Trade Commission filed funds Georg Jensens held Helvering income Internal Revenue Irving Trust Co issue judgment jurisdiction jury liability lien ment mortgage opinion paid pany Papoose parties patent payment petition petitioner plaintiff poration proceeding purchase question railroad received reorganization Revenue Act rule section 77B securities shares Stat statute suit supra Tax Appeals taxable taxpayer thereof tion trial court trust trustee in bankruptcy Twin Falls U. S. Atty United York City