American Federal Tax Reports, Volume 1Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 31
... opinion that claims of the United States against the estates of a bankrupt , or against the as- signee in bankruptcy , must be worked out in the bankruptcy proceed- ing . He was also of the opinion that the government , by its non ...
... opinion that claims of the United States against the estates of a bankrupt , or against the as- signee in bankruptcy , must be worked out in the bankruptcy proceed- ing . He was also of the opinion that the government , by its non ...
Page 41
... opinion that the petitioner was right in declining to answer the questions . I base this opinion , not on any mere rule as to primary or secondary evidence , but because that which cannot be done directly in this re- spect cannot be ...
... opinion that the petitioner was right in declining to answer the questions . I base this opinion , not on any mere rule as to primary or secondary evidence , but because that which cannot be done directly in this re- spect cannot be ...
Page 42
... opinion of Mr. Justice Bradley in Ex parte Siebold , 100 U. S. 371 : " The greatest difficulty in coming to a just conclusion arises from mistaken notions with regard to the relations which subsist between the state and national ...
... opinion of Mr. Justice Bradley in Ex parte Siebold , 100 U. S. 371 : " The greatest difficulty in coming to a just conclusion arises from mistaken notions with regard to the relations which subsist between the state and national ...
Page 60
... opinion that the plaintiff has a cause of action against the defendant for the total amount of taxes paid on all gross receipts during the period covered by said suit , they find for the plaintiff in the respective suits for the amounts ...
... opinion that the plaintiff has a cause of action against the defendant for the total amount of taxes paid on all gross receipts during the period covered by said suit , they find for the plaintiff in the respective suits for the amounts ...
Page 79
... opinion , there . fore , that the proper construction of this statute only gives priority to the mortgagee over the mechanic , the laborer , and the material man when the mortgage was given or executed for the purpose of raising money ...
... opinion , there . fore , that the proper construction of this statute only gives priority to the mortgagee over the mechanic , the laborer , and the material man when the mortgage was given or executed for the purpose of raising money ...
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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