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 79
Page 566
... reasonable unless justified as a particular business necessity . Cf. Mead's Bakery , Inc. v . C. I. R. , 364 F. 2d 101 ( 5th Cir . 1966 ) . The Specific Reserves 4 Of primary concern to the court at trial was the problem of ...
... reasonable unless justified as a particular business necessity . Cf. Mead's Bakery , Inc. v . C. I. R. , 364 F. 2d 101 ( 5th Cir . 1966 ) . The Specific Reserves 4 Of primary concern to the court at trial was the problem of ...
Page 670
... reasonable compensa- tion . Your foreman will write in the unan- imous answer in the space provided opposite the ... reasonable compensation . Yes - Yes 2. Only $ 30,523.78 of the $ 35,249.68 was reasonable compensation . Yes ...
... reasonable compensa- tion . Your foreman will write in the unan- imous answer in the space provided opposite the ... reasonable compensation . Yes - Yes 2. Only $ 30,523.78 of the $ 35,249.68 was reasonable compensation . Yes ...
Page 671
... reasonable compensation . Yes Yes 2. Only $ 46,877.13 of the $ 58,767.50 was reasonable compensation . Yes ......... 3. Some amount between $ 46,877.13 and $ 58,767.50 was reasonable compensation . Yes . $ . If question 3 is " Yes ...
... reasonable compensation . Yes Yes 2. Only $ 46,877.13 of the $ 58,767.50 was reasonable compensation . Yes ......... 3. Some amount between $ 46,877.13 and $ 58,767.50 was reasonable compensation . Yes . $ . If question 3 is " Yes ...
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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