American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
Results 1-5 of 100
Page 3577
... Circuit Judges . MANTON , Circuit Judge . The Central Manhattan Boxing Club , Inc. , is a New York corporation . It entered into an agreement on No- vember 26 , 1920 , the material parts of which were that the plaintiff in error ...
... Circuit Judges . MANTON , Circuit Judge . The Central Manhattan Boxing Club , Inc. , is a New York corporation . It entered into an agreement on No- vember 26 , 1920 , the material parts of which were that the plaintiff in error ...
Page 3584
... ( Circuit Court of Appeals , Fourth Circuit . July 3 , 1923. ) No. 2088 . Internal revenue 8 - Estate tax assessed in fund , income from which was bequeathed to charity , held excessive . Where a testator by his will gave his widow power ...
... ( Circuit Court of Appeals , Fourth Circuit . July 3 , 1923. ) No. 2088 . Internal revenue 8 - Estate tax assessed in fund , income from which was bequeathed to charity , held excessive . Where a testator by his will gave his widow power ...
Page 3712
HERNANDEZ v . McGHEE . ( Circuit Court of Appeals , Eighth Circuit . December 3 , 1923. ) No. 6259 . Internal revenue 28 - Injunction held not to lie to restrain collection of income tax . Decree restraining collection of income tax ...
HERNANDEZ v . McGHEE . ( Circuit Court of Appeals , Eighth Circuit . December 3 , 1923. ) No. 6259 . Internal revenue 28 - Injunction held not to lie to restrain collection of income tax . Decree restraining collection of income tax ...
Page 3720
... Circuit Judges . MAYER , Circuit Judge . This appeal presents the question wheth- er the United States of America is bound by the provision of section 57n of the Bankruptcy Act ( Comp . St. § 9641 ) : " Claims shall not be proved ...
... Circuit Judges . MAYER , Circuit Judge . This appeal presents the question wheth- er the United States of America is bound by the provision of section 57n of the Bankruptcy Act ( Comp . St. § 9641 ) : " Claims shall not be proved ...
Page 3743
· IRWIN , Collector of Internal Revenue , v . GAVIT . * ( Circuit Court of Appeals , Second Circuit . December 10 , 1923. ) No. 70 . Internal revenue 7 - Payments under will held " bequest , " and not taxable “ In- come . " Where a will ...
· IRWIN , Collector of Internal Revenue , v . GAVIT . * ( Circuit Court of Appeals , Second Circuit . December 10 , 1923. ) No. 70 . Internal revenue 7 - Payments under will held " bequest , " and not taxable “ In- come . " Where a will ...
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action alleged amended amount appellee apply assets bank bonds capital stock cent Circuit Court claim collection collector of internal Commissioner of Internal Congress Constitution corporation death decedent deduction deed defendant demurrer Digests & Indexes distraint District Court dividends error estate tax excess profits tax excise tax executor exempt fact federal filed held illegal income tax inheritance tax intent interest Internal Revenue judgment Key-Numbered Digests levied liability lien liquor ment National Prohibition Act net estate net income officers oleomargarine payment penalty person plaintiff plaintiff in error purpose question received recover Revenue Act revenue stamps stamps Stat statute stockholders suit Supp Supreme Court surplus tax imposed taxable taxation thereof tion topic & KEY-NUMBER transfer Treasury U. S. Atty U. S. Comp undivided profits United Volstead Act York York City