The Federal Reporter, Volume 308West Publishing Company, 1962 |
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Página 161
... direct and therefore requires ap- portionment , and that the tax does not fall within scope of Sixteenth Amend- ment which lifts apportionment require- ment from categories of taxes on income as are deemed to be direct taxes . U.S. C.A. ...
... direct and therefore requires ap- portionment , and that the tax does not fall within scope of Sixteenth Amend- ment which lifts apportionment require- ment from categories of taxes on income as are deemed to be direct taxes . U.S. C.A. ...
Página 166
... direct and therefore requires apportionment , and second , that the tax does not fall within the scope of the Sixteenth Amendment which lifts the apportionment requirement from such categories of taxes on income as are deemed to be direct ...
... direct and therefore requires apportionment , and second , that the tax does not fall within the scope of the Sixteenth Amendment which lifts the apportionment requirement from such categories of taxes on income as are deemed to be direct ...
Página 167
... direct and indirect taxes . The Supreme Court has restrict- ed the definition of direct taxes to the above - enumerated well - defined categories , and we have no warrant to expand them to others . 25. 326 U.S. at 353 , 66 S.Ct. at 185 ...
... direct and indirect taxes . The Supreme Court has restrict- ed the definition of direct taxes to the above - enumerated well - defined categories , and we have no warrant to expand them to others . 25. 326 U.S. at 353 , 66 S.Ct. at 185 ...
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TABLE OF CONTENTS | |
Judges VII | |
Federal Rules of Civil Procedure XLIII | |
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action Affirmed agreement alleged amended Anti-Trust appellant appellee asserted Asst attorney automobile Ben Pearson Board charge Chief Judge Circuit Judge Cite as 308 claim Clayton Act Commission Commissioner Company complaint contract conviction corporation counsel count Court of Appeals Criminal damages defendant defendant's denied discharge dismissed District Court District Judge employees evidence F.Supp fact federal fendant filed held income insured Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed land last clear chance liability ment motion narcotics National Labor Relations negligence operation opinion payment person petition petitioner plaintiff prior proceeding purchase question reasonable record remanded res judicata rule S.Ct Section Sherman Anti-Trust Act Simca sion statute supra Supreme Court taxpayer testified testimony tion treasury stock trial court U. S. Atty unfair labor practice union United States Court United States District violation witness