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 89
Page 299
... records with a public accountant . When the taxpayer so relin- quishes possession of his records , he loses his Fifth Amendment privilege with respect to such records so long as they are out of his possession . He cannot complain if the ...
... records with a public accountant . When the taxpayer so relin- quishes possession of his records , he loses his Fifth Amendment privilege with respect to such records so long as they are out of his possession . He cannot complain if the ...
Page 341
... records of his company which related to the tax liability of Everett " C " Herbert , an employee . On August 23 , 1971 , the return date , respondent appeared before petitioner Harkness but refused to produce the records sought or to ...
... records of his company which related to the tax liability of Everett " C " Herbert , an employee . On August 23 , 1971 , the return date , respondent appeared before petitioner Harkness but refused to produce the records sought or to ...
Page 381
... records exception to the hearsay rule , 28 U. S. C. § 1732.1 Essentially the statute provides that any writing or record , made as a memorandum of any act , trans- action , occurrence or event , if made in the ordinary course of one's ...
... records exception to the hearsay rule , 28 U. S. C. § 1732.1 Essentially the statute provides that any writing or record , made as a memorandum of any act , trans- action , occurrence or event , if made in the ordinary course of one's ...
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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