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 78
Page 89-219
... action " within the meaning of § 70 ( a ) ( 5 ) and ( 6 ) of the Bankruptcy Act as it now stands . 52 Stat . 880 , 11 U. S. C. § 110 ( a ) ( 5 ) and ( 6 ) . The im- mediate question for us is whether or not to follow the Third Circuit ...
... action " within the meaning of § 70 ( a ) ( 5 ) and ( 6 ) of the Bankruptcy Act as it now stands . 52 Stat . 880 , 11 U. S. C. § 110 ( a ) ( 5 ) and ( 6 ) . The im- mediate question for us is whether or not to follow the Third Circuit ...
Page 89-343
... action is prop- erly brought in the District Court against the United States , relying on 28 U. S. C. § 1346 ( a ) ( 1 ) , which reads as follows : ( a ) The district courts shall have origi- nal jurisdiction , concurrent with the Court ...
... action is prop- erly brought in the District Court against the United States , relying on 28 U. S. C. § 1346 ( a ) ( 1 ) , which reads as follows : ( a ) The district courts shall have origi- nal jurisdiction , concurrent with the Court ...
Page 89-583
... action was commenced on No- vember 10 , 1962 . Conclusions of Law 1. This Court does not have jurisdiction over the subject matter of this action . 2. Plaintiff is not a taxpayer and , as a consequence , is not entitled to bring this action ...
... action was commenced on No- vember 10 , 1962 . Conclusions of Law 1. This Court does not have jurisdiction over the subject matter of this action . 2. Plaintiff is not a taxpayer and , as a consequence , is not entitled to bring this action ...
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Common terms and phrases
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