American Federal Tax Reports, Volume 1Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 44
... ( Circuit Court of Appeals , Sixth Circuit . February 12 , 1900. ) No. 744 . 1. INTERNAL REVENUE - AMENDMENT OF STATUTE - TIME OF TAKING EFFECT . The tariff act of 1897 , which , among other things , amended Rev. St. ยง 3341 , did not take ...
... ( Circuit Court of Appeals , Sixth Circuit . February 12 , 1900. ) No. 744 . 1. INTERNAL REVENUE - AMENDMENT OF STATUTE - TIME OF TAKING EFFECT . The tariff act of 1897 , which , among other things , amended Rev. St. ยง 3341 , did not take ...
Page 48
STIRNEMAN v . SMITH et al . ( Circuit Court of Appeals , Eighth Circuit . February 23 , 1900. ) No. 1,244 . 1. FACTORS - CONVERSION - EVIDENCE . In an action against a commission merchant for the proceeds of prod- uce sold by him and ...
STIRNEMAN v . SMITH et al . ( Circuit Court of Appeals , Eighth Circuit . February 23 , 1900. ) No. 1,244 . 1. FACTORS - CONVERSION - EVIDENCE . In an action against a commission merchant for the proceeds of prod- uce sold by him and ...
Page 53
... ( Circuit Court of Appeals , Fifth Circuit . April 24 , 1900. ) No. 859 . 1. INTERNAL REVENUE - TAX ON WHOLESALE LIQUOR DEALERS - PLACE OF MAK- ING SALES . Where a wholesale liquor firm , having an office in New York , where it pays the ...
... ( Circuit Court of Appeals , Fifth Circuit . April 24 , 1900. ) No. 859 . 1. INTERNAL REVENUE - TAX ON WHOLESALE LIQUOR DEALERS - PLACE OF MAK- ING SALES . Where a wholesale liquor firm , having an office in New York , where it pays the ...
Page 81
... ( Circuit Court of Appeals , Third Circuit . January 13 , 1902. ) No. 17 . 1. INTERNAL REVENUE - WAR REVENUE ACT OF 1898 - CONSTITUTIONALITY . Section 27 of the war revenue act of 1898 , imposing a tax upon the gross receipts of refiners ...
... ( Circuit Court of Appeals , Third Circuit . January 13 , 1902. ) No. 17 . 1. INTERNAL REVENUE - WAR REVENUE ACT OF 1898 - CONSTITUTIONALITY . Section 27 of the war revenue act of 1898 , imposing a tax upon the gross receipts of refiners ...
Page 82
... Circuit Judge , dissenting in part . In Error to the Circuit Court of the United States for the Eastern District of Pennsylvania . John G. Johnson , for plaintiff in error . J. W. Thompson and James B. Holland , for defendant in error ...
... Circuit Judge , dissenting in part . In Error to the Circuit Court of the United States for the Eastern District of Pennsylvania . John G. Johnson , for plaintiff in error . J. W. Thompson and James B. Holland , for defendant in error ...
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36 Stat accrued Act Aug action amended amount applied assessed assets association attorney authority bank bonds capital stock Cent centum Circuit Court Circuit Judge claim collected Collector of Internal Commissioner of Internal Connecticut contract Corporation Tax December 31 deduction defendant Digests & Indexes District Court dividends fact franchise funds gross income Gulf Oil Corporation held income tax insurance company interest Internal Revenue joint-stock company judgment June 13 Key-Numbered Digests lease lessee lessor company liability loan McCoach ment mortgage net income operation organized paid pany payment plaintiff in error poration premiums profits Public Service Railway purchase purpose question Railroad Company Railway Company real estate receipts received recover revenue stamp shares statute stockholders suit surplus tax imposed Tax Law taxable taxation thereof tion topic & KEY-NUMBER trust U. S. Atty U. S. Comp United