U.S. Tax Cases, Volume 63, Issue 2Commerce Clearing House, 1964 - 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. |
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Results 1-3 of 70
Page 89-369
... Government prove that all funds received as expenses were not for legitimate expenses and therefore were embezzled funds . It is obvious in Beck that for the Government to prove a prima facie case it had to investigate and consider all ...
... Government prove that all funds received as expenses were not for legitimate expenses and therefore were embezzled funds . It is obvious in Beck that for the Government to prove a prima facie case it had to investigate and consider all ...
Page 89-370
... Government's summaries . Again , the defendant maintains that it was error to permit these summaries to go into evidence without taking into consideration the claimed additional ex- penses . Here the defendant relies on United States v ...
... Government's summaries . Again , the defendant maintains that it was error to permit these summaries to go into evidence without taking into consideration the claimed additional ex- penses . Here the defendant relies on United States v ...
Page 90-23
... Government to recover from the surety taxes owed by the subcontractor . However , the 4th Circuit there stated , but the bond was made for the Government's pro- tection and it is entitled to sue thereon as a third party beneficiary ...
... Government to recover from the surety taxes owed by the subcontractor . However , the 4th Circuit there stated , but the bond was made for the Government's pro- tection and it is entitled to sue thereon as a third party beneficiary ...
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action affirmed agreement amount appellant applied assessment Back reference Bank branch bank Buena Park capital gain cash CCH Dec Circuit Judge Code Sec Commissioner of Internal Company contract Corp corporation cost Court of Appeals decision deduction defendant deposit determined Director of Internal District Director District Judge entitled evidence exempt expenses February 28 federal tax lien filed Findings of Fact Fort Worth Government gross income Guilford County income tax return interest Internal Revenue Code Internal Revenue Service inventory issue judgment jury loan loss ment mortgage operating opinion ordinary income paid parties partnership payer payments period petitioner plaintiff prior profit purchase purposes question real estate received records rule Section shareholders shares statute statute of limitations Supp supra Tax Court tax lien taxpayer tion trade or business transaction trust U. S. Court United States Attorney USTC Washington 25