American Federal Tax Reports, Volume 1Prentice-Hall, 1924 |
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... authority , however remote in time its source , must be of some importance . The principles set forth in deci- sions under the earlier income and excise tax Acts and included herein still remain , therefore , of great value in the ...
... authority , however remote in time its source , must be of some importance . The principles set forth in deci- sions under the earlier income and excise tax Acts and included herein still remain , therefore , of great value in the ...
Page 32
... authority , and not with the courts . Congress has seen fit not to require the government to make itself a party to ... authorities for relief . The judgment of the district court is reversed . ( 33 F. ) hure 07 UNITED STATES v . 32 ...
... authority , and not with the courts . Congress has seen fit not to require the government to make itself a party to ... authorities for relief . The judgment of the district court is reversed . ( 33 F. ) hure 07 UNITED STATES v . 32 ...
Page 40
... authority is supreme . It is especially dedicated to the general government by the constitution . The states have no right to hinder or obstruct the exercise of this authority . In this case it seems that an officer of the government ...
... authority is supreme . It is especially dedicated to the general government by the constitution . The states have no right to hinder or obstruct the exercise of this authority . In this case it seems that an officer of the government ...
Page 42
... authority , in case of conflict , must prevail , that question is amply set at rest by the exhaustive opinion of Mr. Justice Bradley in Ex parte Siebold , 100 U. S. 371 : " The greatest difficulty in coming to a just conclusion arises ...
... authority , in case of conflict , must prevail , that question is amply set at rest by the exhaustive opinion of Mr. Justice Bradley in Ex parte Siebold , 100 U. S. 371 : " The greatest difficulty in coming to a just conclusion arises ...
Page 54
... authority in law , and they were in no way liable therefor . They allege , further , and the transcript shows , an admission by defendant , Souer , of this allega- tion , that they appealed in vain to the commissioner of internal rev ...
... authority in law , and they were in no way liable therefor . They allege , further , and the transcript shows , an admission by defendant , Souer , of this allega- tion , that they appealed in vain to the commissioner of internal rev ...
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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