American Federal Tax Reports, Volume 1Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 53
... Judges , and BOARMAN , District Judge .. BOARMAN , District Judge . This suit is against L. J. Souer , who is the collector of internal revenue at New Orleans , La . It is to recover from him the sum of $ 100 , with interest and costs ...
... Judges , and BOARMAN , District Judge .. BOARMAN , District Judge . This suit is against L. J. Souer , who is the collector of internal revenue at New Orleans , La . It is to recover from him the sum of $ 100 , with interest and costs ...
Page 69
... judge , shall be had before the referee . " So that it would seem that , independent of any other authority , the power would exist in the referee , not only to make the sale , free from liens , where the parties had submitted ...
... judge , shall be had before the referee . " So that it would seem that , independent of any other authority , the power would exist in the referee , not only to make the sale , free from liens , where the parties had submitted ...
Page 82
... Judges . The DALLAS , Circuit Judge . The plaintiff below ( and here ) ' is a cor- poration erected under the law of Pennsylvania for the purpose " of refining sugar , which will involve the buying of the raw material therefor and ...
... Judges . The DALLAS , Circuit Judge . The plaintiff below ( and here ) ' is a cor- poration erected under the law of Pennsylvania for the purpose " of refining sugar , which will involve the buying of the raw material therefor and ...
Page 98
... Judges , and RINER , Dis- trict Judge . SANBORN , Circuit Judge , after stating the case as above , delivered the opinion of the court . The case presents two questions : May one whose claim for a re- payment of internal taxes illegally ...
... Judges , and RINER , Dis- trict Judge . SANBORN , Circuit Judge , after stating the case as above , delivered the opinion of the court . The case presents two questions : May one whose claim for a re- payment of internal taxes illegally ...
Page 117
... Judges , and BOYD , District Judge . BOYD , District Judge ( after stating the facts ) . The decision of the trial court in this case was based largely upon the construction which the judge presiding placed upon sections 970 and 989 of ...
... Judges , and BOYD , District Judge . BOYD , District Judge ( after stating the facts ) . The decision of the trial court in this case was based largely upon the construction which the judge presiding placed upon sections 970 and 989 of ...
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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