U.S. Tax Cases, Volume 44, Parts 1-2Commerce Clearing House., 1951 - 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. |
From inside the book
Results 1-3 of 82
Page 30
... Commissioner of Internal Revenue , 96 Fed . ( 2d ) 270 ( С. С. А. 9 , 1938 ) [ 38-1 USTC 9282 ] , cert . denied ... Commissioner of Internal Revenue , Respondent . Guy T. Helvering , Commissioner of Internal Revenue , Petitioner ...
... Commissioner of Internal Revenue , 96 Fed . ( 2d ) 270 ( С. С. А. 9 , 1938 ) [ 38-1 USTC 9282 ] , cert . denied ... Commissioner of Internal Revenue , Respondent . Guy T. Helvering , Commissioner of Internal Revenue , Petitioner ...
Page 171
... Commissioner of Internal Revenue disallowed the deductions and assessed addi- tional taxes and Interest of $ 155 for 1936 and $ 19.187.72 for 19.37 , which were pald under protest and form the basis of the instant suit . The taxpayer ...
... Commissioner of Internal Revenue disallowed the deductions and assessed addi- tional taxes and Interest of $ 155 for 1936 and $ 19.187.72 for 19.37 , which were pald under protest and form the basis of the instant suit . The taxpayer ...
Page 803
... Commissioner of Internal Revenue examined sald return and cast from the list of deductibles the item of $ 12,600 on the ground that , in his opinion , the sald stock did not become worthless for income tax purposes in 1938 , and ...
... Commissioner of Internal Revenue examined sald return and cast from the list of deductibles the item of $ 12,600 on the ground that , in his opinion , the sald stock did not become worthless for income tax purposes in 1938 , and ...
Other editions - View all
Common terms and phrases
affirmed agreement allowed amended amount appellee assessed assets Attorney Bank basis beneficiaries Board of Tax capital stock CCH Dec Circuit Court Circuit Judges claim for refund Collector of Internal Commissioner of Internal Company contract corporation Court holds Court of Appeals death decedent decedent's decision deduction defendant deficiency depreciation determined distribution District Court dividends entitled fact filed gift tax gross income held Helvering income tax interest Internal Revenue Internal Revenue Code issue judgment lease liability lien loss memorandum decision ment Nebel net income opinion paid pald par value payment petition for review petitioner plaintiff preferred stock profits purchase question received Regulations res judicata respondent Revenue Act sald Section securities settlor Sewall Key shares Stat statute stockholders supra Supreme Court Tax Appeals Tax Court tax return taxable taxpayer term tion transaction transfer trust trust instrument U. S. Attorney United States Circuit USTC