American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
Results 1-5 of 100
Page 3557
MARKLE et al . v . KIRKENDALL , Internal Revenue Collector . ( District Court , M. D. Pennsylvania . September 27 , 1920. ) 1. Internal revenue No. 287 . 28 - Collection of tax imposed against corporation after expiration of charter ...
MARKLE et al . v . KIRKENDALL , Internal Revenue Collector . ( District Court , M. D. Pennsylvania . September 27 , 1920. ) 1. Internal revenue No. 287 . 28 - Collection of tax imposed against corporation after expiration of charter ...
Page 3561
... Internal revenue 28 - Prima facie proof property was owned by claimant puts burden on collector to prove it belonged to taxpayer . In a suit to enjoin the collector of internal revenue from selling property claimed by plaintiff under ...
... Internal revenue 28 - Prima facie proof property was owned by claimant puts burden on collector to prove it belonged to taxpayer . In a suit to enjoin the collector of internal revenue from selling property claimed by plaintiff under ...
Page 3584
... Internal Revenue . ( 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 ...
... Internal Revenue . ( 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 ...
Page 3587
... Internal revenue 19 ( 1 ) — “ Original issue " of stock by corporation subject to stamp tax . Under Revenue Act 1918 , §§ 1100 , 1107 ( 2 ) , being Comp . St. Ann . Supp . 1919 , §§ 63181 , 6318p ( 2 ) , imposing a stamp tax on each ...
... Internal revenue 19 ( 1 ) — “ Original issue " of stock by corporation subject to stamp tax . Under Revenue Act 1918 , §§ 1100 , 1107 ( 2 ) , being Comp . St. Ann . Supp . 1919 , §§ 63181 , 6318p ( 2 ) , imposing a stamp tax on each ...
Page 3619
2. Internal revenue 38 - Corporation entitled to judgment for amount of ille- gal special excise tax paid under duress and protest , but not to execution against collector . Where a corporation paid an illégal internal revenue special ...
2. Internal revenue 38 - Corporation entitled to judgment for amount of ille- gal special excise tax paid under duress and protest , but not to execution against collector . Where a corporation paid an illégal internal revenue special ...
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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