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 74
Page 90-180
... Tax Court concerning the plaintiffs ' tax lia- bility for the year 1951 ( 1950 in the case of Great Neck Oaks No. 3 Corp. ) , the present suits would be well founded . The government contends , however , that not- withstanding the ...
... Tax Court concerning the plaintiffs ' tax lia- bility for the year 1951 ( 1950 in the case of Great Neck Oaks No. 3 Corp. ) , the present suits would be well founded . The government contends , however , that not- withstanding the ...
Page 90-267
... Court of Appeals , 4th Circuit , No. 9034 , 11/11/63 . [ 1954 Code Sec . 446 ] ... Tax Court , three judges dissenting , it was decided that the $ 5,000.00 ... Tax Court overruled Otto Sorg Schairer [ CCH Dec. 16,034 ] , 9 T. C. ...
... Court of Appeals , 4th Circuit , No. 9034 , 11/11/63 . [ 1954 Code Sec . 446 ] ... Tax Court , three judges dissenting , it was decided that the $ 5,000.00 ... Tax Court overruled Otto Sorg Schairer [ CCH Dec. 16,034 ] , 9 T. C. ...
Page 90-303
... Tax Court with respect to deficiencies in federal estate tax asserted against plaintiffs , the matters upon which relief is here sought were or could have been raised in the Tax Court and the judgment of the Tax Court , having become ...
... Tax Court with respect to deficiencies in federal estate tax asserted against plaintiffs , the matters upon which relief is here sought were or could have been raised in the Tax Court and the judgment of the Tax Court , having become ...
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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