U.S. Tax Cases, Volume 73, Issue 1Commerce Clearing House, 1973 - 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 71
Page 384
... denied them , they were admissible as implied admissions . On appeal , the court found them not to be admissible on this basis , but nevertheless admissible as declarations by co - partners in crime . Even though the trial court had ...
... denied them , they were admissible as implied admissions . On appeal , the court found them not to be admissible on this basis , but nevertheless admissible as declarations by co - partners in crime . Even though the trial court had ...
Page 626
... denied , 346 U. S. 856 ( 1953 ) ) and legal fees ( Skenandoa Rayon Corporation v . C. I. R. [ 41-2 USTC 9631 ] , 122 F. 2d 268 ( 2d Cir . 1941 ) , cert . denied , 314 U. S. 696 ( 1941 ) Motion Picture Capital Corp. v . Comm . [ 36-1 ...
... denied , 346 U. S. 856 ( 1953 ) ) and legal fees ( Skenandoa Rayon Corporation v . C. I. R. [ 41-2 USTC 9631 ] , 122 F. 2d 268 ( 2d Cir . 1941 ) , cert . denied , 314 U. S. 696 ( 1941 ) Motion Picture Capital Corp. v . Comm . [ 36-1 ...
Page 812
... denied , 385 U. S. 978 ( 1966 ) ; Springer v . United States , 148 F. 2d 411 ( 9 Cir . 1945 ) . Even if it were error not to charge on the evidence , it would appear to be harmless error in view of the overwhelming evidence of guilt ...
... denied , 385 U. S. 978 ( 1966 ) ; Springer v . United States , 148 F. 2d 411 ( 9 Cir . 1945 ) . Even if it were error not to charge on the evidence , it would appear to be harmless error in view of the overwhelming evidence of guilt ...
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5th Cir action Agent agreement amount appellant appellee apply assessment assets Back reference Bank basis capital gain cash CCH Dec cert Circuit Judges claim for refund Code Sec Commissioner of Internal Company contends corporation Court of Appeals criminal debentures decision deduction defendant denied Department of Justice determination District Judge employees evidence expenses fact Fifth Amendment filed FSupp Government gross income interest Internal Revenue Code Internal Revenue Service interpleader issue jury loss Maspeth ment motion ordinary income paid parties partnership payment petitioner plaintiff preferred stock prior purchase purpose pursuant question quiet title reasonable received records regulation rule Samuel and Sons section 351 shareholders shares statute stockholders summary judgment summons Supp supra Tax Court tax lien taxable taxpayer tion transaction transfer trial U. S. Court U. S. District Court United States Attorney USTC Williams