American Federal Tax Reports, Volume 3Prentice-Hall, 1924 |
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Page 2429
... give certain instructions as requested . The substance of of the charge upon the main point was that while the certificates consti- tuted a scrip dividend , which justified the assessment and constituted a complete prima facie defense ...
... give certain instructions as requested . The substance of of the charge upon the main point was that while the certificates consti- tuted a scrip dividend , which justified the assessment and constituted a complete prima facie defense ...
Page 2434
... 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 as to certain items claimed to be included in ...
... 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 as to certain items claimed to be included in ...
Page 2440
... give any relief to parties affected by it , I concur in the judgment of reversal . SHARLAN , J. , concurred . T FIELD , J. , dissenting . I am not able to agree with the majority of the court in the decision of this case . The tax which ...
... give any relief to parties affected by it , I concur in the judgment of reversal . SHARLAN , J. , concurred . T FIELD , J. , dissenting . I am not able to agree with the majority of the court in the decision of this case . The tax which ...
Page 2448
... give to the secretary of the treasury power to prescribe in the regulations what classes of animals im- ported for breeding purposes shall be admitted free of duty . " To this instruction an exception was taken . The jury returned a ver ...
... give to the secretary of the treasury power to prescribe in the regulations what classes of animals im- ported for breeding purposes shall be admitted free of duty . " To this instruction an exception was taken . The jury returned a ver ...
Page 2480
... give no redress . But a treaty may also contain provisions which confer certain rights upon the citizens or subjects ... gives it no superiority over an act of congress in this respect , which may be repealed or modified by an act of a ...
... give no redress . But a treaty may also contain provisions which confer certain rights upon the citizens or subjects ... gives it no superiority over an act of congress in this respect , which may be repealed or modified by an act of a ...
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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