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. |
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Page 163
... Appeals , was denied , the Court is without jurisdiction under Code Sec . 1140 to grant a writ of certiorari after the expiration of the 25 - day period allowed by the Court's Rule 33 in which to file a petition for a rehearing ...
... Appeals , was denied , the Court is without jurisdiction under Code Sec . 1140 to grant a writ of certiorari after the expiration of the 25 - day period allowed by the Court's Rule 33 in which to file a petition for a rehearing ...
Page 259
... Court did not follow the mandate . It states that the criteria of value ... Appeals , Tenth Circuit . No. 2839. January Term , 1944 . March 2 , 1944 ... Court said : " In conformity with the instructions con- tained in the ...
... Court did not follow the mandate . It states that the criteria of value ... Appeals , Tenth Circuit . No. 2839. January Term , 1944 . March 2 , 1944 ... Court said : " In conformity with the instructions con- tained in the ...
Page 608
... Court and the United States Circuit Court of Appeals for the Second Circuit ruled that the transaction was part of a " recapitalization " where no transfer of assets and no change of capital stock occurred . For the reasons stated the ...
... Court and the United States Circuit Court of Appeals for the Second Circuit ruled that the transaction was part of a " recapitalization " where no transfer of assets and no change of capital stock occurred . For the reasons stated the ...
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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