American Federal Tax Reports, Volume 27Prentice-Hall, 1942 |
From inside the book
Results 1-3 of 65
Page 376
... finding is to be sustained . [ 3 , 4 ] The taxpayer maintains that the finding is an ultimate conclusion " to be distinguished from the findings of prima- ry , evidentiary , or circumstantial facts " , citing Bogardus v . Commissioner ...
... finding is to be sustained . [ 3 , 4 ] The taxpayer maintains that the finding is an ultimate conclusion " to be distinguished from the findings of prima- ry , evidentiary , or circumstantial facts " , citing Bogardus v . Commissioner ...
Page 695
... finding " that " a joint tenancy had been created . " Obviously , what the Commis- sioner so names as a " finding " is a conclu- sion of law to be drawn from the facts of Mr. and Mrs. Botts ' transactions with the stock . We do not know ...
... finding " that " a joint tenancy had been created . " Obviously , what the Commis- sioner so names as a " finding " is a conclu- sion of law to be drawn from the facts of Mr. and Mrs. Botts ' transactions with the stock . We do not know ...
Page 977
... findings including a finding of the formal matters on which there has been no controversy as to amount of taxes which the defendant has assumed and purported to lay against plain- tiff and the dates , manner and so forth , and that the ...
... findings including a finding of the formal matters on which there has been no controversy as to amount of taxes which the defendant has assumed and purported to lay against plain- tiff and the dates , manner and so forth , and that the ...
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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