American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
Results 1-5 of 100
Page 3561
... evidence showing that the property belonged to the taxpayer . 2. Internal revenue 28 - Evidence held to show property distrained did not belong to taxpayer . In a suit to restrain the sale of property claimed by plaintiff for taxes and ...
... evidence showing that the property belonged to the taxpayer . 2. Internal revenue 28 - Evidence held to show property distrained did not belong to taxpayer . In a suit to restrain the sale of property claimed by plaintiff for taxes and ...
Page 3562
... evidence in her behalf is that the property is the furnish- ings of a resort or hotel conducted by her , excepting an automatic organ is owned by her , and was in her possession , when distrained by defendant . This is proof of ...
... evidence in her behalf is that the property is the furnish- ings of a resort or hotel conducted by her , excepting an automatic organ is owned by her , and was in her possession , when distrained by defendant . This is proof of ...
Page 3630
... evidence is that all , or practically all , of the profits that accrued to this corporation between March 1 , 1913 , and January 1 , 1917 , were paid out in other dividends , and it was impossible that this $ 85,000 could have been paid ...
... evidence is that all , or practically all , of the profits that accrued to this corporation between March 1 , 1913 , and January 1 , 1917 , were paid out in other dividends , and it was impossible that this $ 85,000 could have been paid ...
Page 3736
... evidence discloses that , when the assessment list was received by the collector on March 17 , 1921 , the authorities had agreed to accept , on behalf of the United States , the sum of $ 35,000 . The evidence indicates that the ...
... evidence discloses that , when the assessment list was received by the collector on March 17 , 1921 , the authorities had agreed to accept , on behalf of the United States , the sum of $ 35,000 . The evidence indicates that the ...
Page 3759
... evidence had been sought under subpœna duces tecum , and objection has been made that no showing of the materiality and relevancy of this evidence had been made . In the present matter , however , it appears clear to me that , if Hanlon ...
... evidence had been sought under subpœna duces tecum , and objection has been made that no showing of the materiality and relevancy of this evidence had been made . In the present matter , however , it appears clear to me that , if Hanlon ...
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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