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 78
Page 167
... Fact 9 ) and the Maspeth em- ployees ( Finding of Fact 9 ) clearly places Labowitz within the proscribed standards used in consideration of the responsible person under Section 6672 . Labowitz , having assumed control over Maspeth ...
... Fact 9 ) and the Maspeth em- ployees ( Finding of Fact 9 ) clearly places Labowitz within the proscribed standards used in consideration of the responsible person under Section 6672 . Labowitz , having assumed control over Maspeth ...
Page 241
... Fact and Conclusions of Law : I find as fact all of those facts set in the stipulation of the parties which as been stipulated as Exhibit 1 , and all of hose facts which have been set forth in he stipulation of the parties marked ...
... Fact and Conclusions of Law : I find as fact all of those facts set in the stipulation of the parties which as been stipulated as Exhibit 1 , and all of hose facts which have been set forth in he stipulation of the parties marked ...
Page 371
... fact . It is either a mixed finding of fact and conclusion of law , or it is a finding of the ultimate fact in the mak- ing of which is involved legal principles . It is subject to appellate review , and the clearly erroneous rule ...
... fact . It is either a mixed finding of fact and conclusion of law , or it is a finding of the ultimate fact in the mak- ing of which is involved legal principles . It is subject to appellate review , and the clearly erroneous rule ...
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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