American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
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Page 3593
... Congress . The Pennsylvania doctrine above outlined does not prevail in many jurisdictions . The doctrine applied in ... Congress , and that neither the executive nor the judiciary department of the government can add to the burden by ...
... Congress . The Pennsylvania doctrine above outlined does not prevail in many jurisdictions . The doctrine applied in ... Congress , and that neither the executive nor the judiciary department of the government can add to the burden by ...
Page 3594
... Congress . The measure which Congress has adopted may be one which the executive or members of the judiciary might commend or condemn , but neither their commendation nor condemnation changes or can change what Congress has done . When ...
... Congress . The measure which Congress has adopted may be one which the executive or members of the judiciary might commend or condemn , but neither their commendation nor condemnation changes or can change what Congress has done . When ...
Page 3596
... Congress and was not in violation of article 1 , section 9 , clause 5 , of the Constitution , plaintiff in its brief has abandoned its attack on these taxes as in violation of this provision of the Consti- tution . It now concentrates ...
... Congress and was not in violation of article 1 , section 9 , clause 5 , of the Constitution , plaintiff in its brief has abandoned its attack on these taxes as in violation of this provision of the Consti- tution . It now concentrates ...
Page 3599
... Congress not only ' to lay and collect taxes , duties , imposts and excises , ' but also ' to regulate commerce with for- eign nations . ' So , if the prohibitory clause invoked by the plaintiff be not in the way , Congress undoubtedly ...
... Congress not only ' to lay and collect taxes , duties , imposts and excises , ' but also ' to regulate commerce with for- eign nations . ' So , if the prohibitory clause invoked by the plaintiff be not in the way , Congress undoubtedly ...
Page 3667
... Congress . On the contrary , it is manifesting a purpose to withdraw from the govern- that Congress intended that the claim of the parties was to be judicially investigated and determined according to all the facts as disclosed by the ...
... Congress . On the contrary , it is manifesting a purpose to withdraw from the govern- that Congress intended that the claim of the parties was to be judicially investigated and determined according to all the facts as disclosed by the ...
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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