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 76
Page 449
... ment , which imposes upon the Govern- ment the duty of giving notice as against judgment lien creditors in order to enforce its tax lien ( Emphasis added . ) There is another factor present in this case which should be noted . The time ...
... ment , which imposes upon the Govern- ment the duty of giving notice as against judgment lien creditors in order to enforce its tax lien ( Emphasis added . ) There is another factor present in this case which should be noted . The time ...
Page 758
... ment grants Bordo a voice in the manage- ment of Pitt's affairs , nor does any subse- quent agreement . The substance does not betray the form as defendant urges . From the outset of the negotiations , it was recog- nized that Pitt was ...
... ment grants Bordo a voice in the manage- ment of Pitt's affairs , nor does any subse- quent agreement . The substance does not betray the form as defendant urges . From the outset of the negotiations , it was recog- nized that Pitt was ...
Page 343
... ment pursuant to Rule 56 of the Federal Rules of Civil Procedure and defendants have moved to dismiss under Federal Rule 12 ( b ) ( 6 ) for failure to state a claim upon which relief can be granted . A 12 ( b ) ( 6 ) motion may be ...
... ment pursuant to Rule 56 of the Federal Rules of Civil Procedure and defendants have moved to dismiss under Federal Rule 12 ( b ) ( 6 ) for failure to state a claim upon which relief can be granted . A 12 ( b ) ( 6 ) motion may be ...
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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