American Federal Tax Reports, Volume 1Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 3
... SUIT FOR BALANCE BEYOND ASSESSMENT . - An assessment and payment are not a bar to a suit for the recovery of an amount claimed to be due over and above the amount which has been thus assessed and paid . SAME - CORPORATION - STATUTE OF ...
... SUIT FOR BALANCE BEYOND ASSESSMENT . - An assessment and payment are not a bar to a suit for the recovery of an amount claimed to be due over and above the amount which has been thus assessed and paid . SAME - CORPORATION - STATUTE OF ...
Page 16
... suit , in a case like the present one , and it does not appear that the defendant has been prejudiced by such delay as has occurred after allowing reason- able time to bring suit . In a case where commencement of suit by the United ...
... suit , in a case like the present one , and it does not appear that the defendant has been prejudiced by such delay as has occurred after allowing reason- able time to bring suit . In a case where commencement of suit by the United ...
Page 17
... suit by the United States for the recovery of taxes , the defendant is en- titled to a deduction of any amount admitted by the plaintiff to have been pre- viously overpaid , even though there is no plea of offset . Error to the District ...
... suit by the United States for the recovery of taxes , the defendant is en- titled to a deduction of any amount admitted by the plaintiff to have been pre- viously overpaid , even though there is no plea of offset . Error to the District ...
Page 29
... suit in the United States district court for the Southern district of New York against the Vetterleins , to recover an alleged indebtedness of $ 540 , - 000 for the violation of the customs revenue laws , and that the defend- ant ...
... suit in the United States district court for the Southern district of New York against the Vetterleins , to recover an alleged indebtedness of $ 540 , - 000 for the violation of the customs revenue laws , and that the defend- ant ...
Page 60
... suit , they find for the plaintiff in the respective suits for the amounts so found to have been paid , with interest thereon as above stated ; otherwise , they find for the defendant . " If the court shall be of the opinion that the ...
... suit , they find for the plaintiff in the respective suits for the amounts so found to have been paid , with interest thereon as above stated ; otherwise , they find for the defendant . " If the court shall be of the opinion that the ...
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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