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. |
From inside the book
Results 1-3 of 74
Page 89-506
... prior lien gives a prior claim , which is entitled to prior satisfaction , out of the subject it binds , unless the lien be intrinsically defective , or be displaced by some act of the party holding it , which shall postpone him in a ...
... prior lien gives a prior claim , which is entitled to prior satisfaction , out of the subject it binds , unless the lien be intrinsically defective , or be displaced by some act of the party holding it , which shall postpone him in a ...
Page 89-566
... prior mining , The removal of the aggregates was not from a dump , refuse bank , tailings pile , or from a residue of waste materials result- ing from prior mining operations . On this point the Commissioner relies on the same decisions ...
... prior mining , The removal of the aggregates was not from a dump , refuse bank , tailings pile , or from a residue of waste materials result- ing from prior mining operations . On this point the Commissioner relies on the same decisions ...
Page 90-149
... prior denial was controlling : " Section 2255 provides that the sen- tencing court shall not be required to ... prior application of a ground urged in a subse- quent application is not controlling unless the prior determination was ...
... prior denial was controlling : " Section 2255 provides that the sen- tencing court shall not be required to ... prior application of a ground urged in a subse- quent application is not controlling unless the prior determination was ...
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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