American Federal Tax Reports, Volume 27Prentice-Hall, 1942 |
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Results 1-3 of 74
Page 401
... supra , 60 F.2d at page 67 ; Redfield v . Eaton , su- pra , 53 F.2d at page 694 ; Holmes Ives v . Commissioner of Internal Revenue , 1926 , 5 B.T.A. 934. However , that is not the situ- ation here . The taxpayer did not unwisely rely ...
... supra , 60 F.2d at page 67 ; Redfield v . Eaton , su- pra , 53 F.2d at page 694 ; Holmes Ives v . Commissioner of Internal Revenue , 1926 , 5 B.T.A. 934. However , that is not the situ- ation here . The taxpayer did not unwisely rely ...
Page 553
... supra ; or where the maintenance of such apartness would work a fraud or do injustice , Tay- lor v . Standard Gas Co. , 306 U.S. 307 , 59 S.Ct. 543 , 83 L.Ed. 669 ; Griffiths v . Com- missioner , supra ; Higgins v . Smith , su- pra ...
... supra ; or where the maintenance of such apartness would work a fraud or do injustice , Tay- lor v . Standard Gas Co. , 306 U.S. 307 , 59 S.Ct. 543 , 83 L.Ed. 669 ; Griffiths v . Com- missioner , supra ; Higgins v . Smith , su- pra ...
Page 595
... supra , arose out of the same transaction . [ 4 ] I conclude , therefore , that the gains of the plaintiff were " realized " by the tax- payer in 1930 and 1931 , and therefore are taxable as of such years , and that the redemption did ...
... supra , arose out of the same transaction . [ 4 ] I conclude , therefore , that the gains of the plaintiff were " realized " by the tax- payer in 1930 and 1931 , and therefore are taxable as of such years , and that the redemption did ...
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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