American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
Results 1-5 of 100
Page 3561
... authority . 6. Internal revenue 28 - Statute against restraining collection of taxes applies only to suits by taxpayer . Rev. St. § 3224 ( Comp . St. § 5947 ) , prohibiting suit to restrain the col- lection of any tax , applies to suits ...
... authority . 6. Internal revenue 28 - Statute against restraining collection of taxes applies only to suits by taxpayer . Rev. St. § 3224 ( Comp . St. § 5947 ) , prohibiting suit to restrain the col- lection of any tax , applies to suits ...
Page 3563
... authority to the defendant collec- tor to distrain the property of one person to make the taxes of another . Perhaps it could , were the property in possession of the taxpayer , which is not this case . See Sears v . Cottrell , 5 Mich ...
... authority to the defendant collec- tor to distrain the property of one person to make the taxes of another . Perhaps it could , were the property in possession of the taxpayer , which is not this case . See Sears v . Cottrell , 5 Mich ...
Page 3571
... authority of that case the judgment of the Circuit Court of Appeals is reversed , and the cause remanded for further proceedings in accordance with this opinion . " In the case of Shwab v . Doyle , 258 U. S. 529 , 42 Sup . Ct . 391 , 66 ...
... authority of that case the judgment of the Circuit Court of Appeals is reversed , and the cause remanded for further proceedings in accordance with this opinion . " In the case of Shwab v . Doyle , 258 U. S. 529 , 42 Sup . Ct . 391 , 66 ...
Page 3577
... authority to grant a license to a corporation only . The plaintiff in error neither applied for nor was he granted a boxing license . The boxing exhibitions were conducted under the sanction and authority of New York boxing com- mission ...
... authority to grant a license to a corporation only . The plaintiff in error neither applied for nor was he granted a boxing license . The boxing exhibitions were conducted under the sanction and authority of New York boxing com- mission ...
Page 3578
... authority thereof to make a return or supply any in- formation for the purposes of the computation , assessment or collection of any such tax , who fails to pay , collect , or truly account for and pay over any such tax , make any such ...
... authority thereof to make a return or supply any in- formation for the purposes of the computation , assessment or collection of any such tax , who fails to pay , collect , or truly account for and pay over any such tax , make any such ...
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Common terms and phrases
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