American Federal Tax Reports, Volume 3Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 2429
... charged the jury that the assessment was wholly illegal and void , the certificates not being a scrip dividend within the ... charge upon the main point was that while the certificates consti- tuted a scrip dividend , which justified the ...
... charged the jury that the assessment was wholly illegal and void , the certificates not being a scrip dividend within the ... charge upon the main point was that while the certificates consti- tuted a scrip dividend , which justified the ...
Page 2430
... charge to the jury was refused , was that the certificates . were conclusive upon the railroad company of the amount of a scrip dividend subject to taxation without deduction . ( The counsel for the plaintiff in error now contend that ...
... charge to the jury was refused , was that the certificates . were conclusive upon the railroad company of the amount of a scrip dividend subject to taxation without deduction . ( The counsel for the plaintiff in error now contend that ...
Page 2434
... charge , and to the refusal of the court to give instructions asked for by the plaintiff in error ; but they are either covered by what has already been said , or seem to us not necessary to be specially mentioned . A point was raised ...
... charge , and to the refusal of the court to give instructions asked for by the plaintiff in error ; but they are either covered by what has already been said , or seem to us not necessary to be specially mentioned . A point was raised ...
Page 2454
... charge you that if such holders of interest coupons took second - mortgage bonds in preference to the cash , that it ... charged on such payments of interest . Any other construction would be in violation of the whole spirit and purpose ...
... charge you that if such holders of interest coupons took second - mortgage bonds in preference to the cash , that it ... charged on such payments of interest . Any other construction would be in violation of the whole spirit and purpose ...
Page 2479
... charge for services rendered , or for conveniences furnished.by the city , and was not a tonnage tax within the meaning of the constitution . This principle was re- affirmed in the case of Same Plaintiff v . City of St. Louis , 100 ...
... charge for services rendered , or for conveniences furnished.by the city , and was not a tonnage tax within the meaning of the constitution . This principle was re- affirmed in the case of Same Plaintiff v . City of St. Louis , 100 ...
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Common terms and phrases
16th Amendment act of congress affirmed agent alleged Amendment amount applied apportioned apportionment assessed authority bank bill bonds capital stock cent chap Chicago Chief Justice circuit court claim clause collected collector commerce constitution corporation court of appeals criminal decision declared deduction defendant direct tax district court dividends dollars duty erty excise tax exempt fact Federal franchise held Hylton income tax inheritance tax interest internal revenue joint stock company judgment jurisdiction legacy levied license meaning ment mining Note.-For oleomargarine operation opinion Pacific paid pany payment personal property plaintiff in error poration profits provisions purpose quasi corporate question railroad company Railway Company real estate regulations Rock Island rule shares stamps Stat statute stockholders suit supreme court tax imposed taxable taxation Texas thereof tion U. S. Comp uniformity United words writ writ of error