American Federal Tax Reports, Volume 1Prentice-Hall, 1924 |
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Results 1-5 of 100
Page
... decisions interpreting the various Federal Tax Laws . Indeed , the pres- ent undertaking was first suggested to the publishers by a government official . For the first time there is made available to those interested in Fed- eral taxes ...
... decisions interpreting the various Federal Tax Laws . Indeed , the pres- ent undertaking was first suggested to the publishers by a government official . For the first time there is made available to those interested in Fed- eral taxes ...
Page 25
... decision . Although courts have de- parted from the strictness with which awards were formerly exam- ined , and which was a reflection on the administration of justice , yet they have not carried their indulgence so far as to dispense ...
... decision . Although courts have de- parted from the strictness with which awards were formerly exam- ined , and which was a reflection on the administration of justice , yet they have not carried their indulgence so far as to dispense ...
Page 31
... decision was put , and it is the only ground upon which the correctness of the ruling can be vindicated . The learned district judge was of the opinion that claims of the United States against the estates of a bankrupt , or against the ...
... decision was put , and it is the only ground upon which the correctness of the ruling can be vindicated . The learned district judge was of the opinion that claims of the United States against the estates of a bankrupt , or against the ...
Page 36
... decision is approved in Railroad Co. v . U. S. , 101 U. S. 550 ; in U. S. v . Railway Co. , 106. U. S. 330 , 1 Sup . Ct . Rep . 223 ; in Railroad Co. v . U. S. , 108 U. S. 234 , 2 Sup . Ct . Rep . 482. These decisions clearly determine ...
... decision is approved in Railroad Co. v . U. S. , 101 U. S. 550 ; in U. S. v . Railway Co. , 106. U. S. 330 , 1 Sup . Ct . Rep . 223 ; in Railroad Co. v . U. S. , 108 U. S. 234 , 2 Sup . Ct . Rep . 482. These decisions clearly determine ...
Page 61
... decisions which have more or less bearing on the controversy . A question of taxation is peculiarly a question for a court of last resort ; for the discussion of the subject belongs es- sentially to a region of fiction and construction ...
... decisions which have more or less bearing on the controversy . A question of taxation is peculiarly a question for a court of last resort ; for the discussion of the subject belongs es- sentially to a region of fiction and construction ...
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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