American Federal Tax Reports, Volume 27Prentice-Hall, 1942 |
From inside the book
Results 1-3 of 78
Page 142
4. Evidence ~ 43 ( 3 ) certainty that the government relied upon section 22 ( a ) , he could have introduced additional evidence directed to that issue . For reasons set out in our decision in Hormel v . Helvering , we are of opinion ...
4. Evidence ~ 43 ( 3 ) certainty that the government relied upon section 22 ( a ) , he could have introduced additional evidence directed to that issue . For reasons set out in our decision in Hormel v . Helvering , we are of opinion ...
Page 374
... evidence had been in- troduced to support corporation's contrary position , the issue depends wholly upon the evidence so adduced and the evidence ad- duced by the Commissioner , who cannot rely upon his determination as evidence of its ...
... evidence had been in- troduced to support corporation's contrary position , the issue depends wholly upon the evidence so adduced and the evidence ad- duced by the Commissioner , who cannot rely upon his determination as evidence of its ...
Page 1178
... evidence leaves nothing more than a mere conjecture as to what might have been done , without a scintilla of evidence tend- ing to show that this , or any other par- ticular means , was resorted to in order to remove to the bottling ...
... evidence leaves nothing more than a mere conjecture as to what might have been done , without a scintilla of evidence tend- ing to show that this , or any other par- ticular means , was resorted to in order to remove to the bottling ...
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action affirmed Agricultural Adjustment Act allowed amended amount Anheuser-Busch appellee assessed Asst bank basis beneficiary Bevo Board of Tax bonds cash certiorari Circuit Court Circuit Judge claim for refund Code Commis Commissioner of Internal Company computing corporation cost Court of Appeals death debts decedent deduction deficiency definitions denatured alcohol determined District Court dividend estate tax excess profits taxes executors F.Supp fact filed fund gift tax grantor held Helvering income tax interest Internal revenue judgment L.Ed lease liability loss ment mortgage net income payer payment Permanent Edition petition for review petitioner plaintiff question received regulations Rev.Acts Revenue Act 1934 S.Ct Section securities settlor Sewall Key shares sioner Stat statute stockholders supra Supreme Court Tax Appeals taxable taxes paid taxpayer tion transfer trust trust instrument U. S. Atty United States Board wife Words and Phrases