U.S. Tax Cases, Volume 98, Issue 1Commerce Clearing House, 1998 - Income tax 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
From inside the book
Results 1-3 of 9
Page 83-45
... stockholders may be vic- tims of the diversion of revenue , they are not victims of the crime of conviction - tax eva- sion or any other crime , for that matter . Thus , there is no nexus between the putative victims , the minority ...
... stockholders may be vic- tims of the diversion of revenue , they are not victims of the crime of conviction - tax eva- sion or any other crime , for that matter . Thus , there is no nexus between the putative victims , the minority ...
Page 83-206
... stockholder of the corporation sought to treat the gains from that sale as income taxable to the stockholder rather than to the corporation , i.e. , to ignore the corporate existence as a mere fic- tion . The Supreme Court refused to ...
... stockholder of the corporation sought to treat the gains from that sale as income taxable to the stockholder rather than to the corporation , i.e. , to ignore the corporate existence as a mere fic- tion . The Supreme Court refused to ...
Page 83-341
... stockholders . Despite plaintiff's many case citations allegedly supporting his argument , the Sixteenth Amendment , valid as described above , clearly authorizes Congress to levy a direct in- come tax upon individuals who are United ...
... stockholders . Despite plaintiff's many case citations allegedly supporting his argument , the Sixteenth Amendment , valid as described above , clearly authorizes Congress to levy a direct in- come tax upon individuals who are United ...
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10th Cir 9th Cir action affirm alleged amended amount appeal argues asserts assessment attorney Back references Bank Bankruptcy Court captive insurer CCH Dec citing Code Sec Commissioner complaint Congress contends contract Corp corporation creditors cruzeiros debt Debtor decision deductions defendant defendant's deficiency denied determined disclosure documents employees entitled equitable tolling evidence exempt fact failed federal tax filed funds granted income tax interest Internal Revenue Code Internal Revenue Service IRS's issue jurisdiction Kidde levy litigation Macardican ment motion for summary notice paid partnership party payment penalties percentage depletion person petition plaintiff pro se proof of claim pursuant reasonable record refund request Rule sovereign immunity statute statutory summary judgment summons Supp tar sands Tax Court tax credit tax liability tax lien tax return taxable taxpayer tion Treas trust Tucker U.S. Court United United States Attorney unpub USTC violated Yoons