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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Results 1-3 of 78
Page 4
... Court of Appeals , Sixth Circuit . No. 9600. Decided Decem- ber 16 , 1943 .- ( 139 F. ( 2d ) 192. ) Petition to review a decision of the Tax Court of the United States . Appellate Court review of Tax Court orders : Trial procedure ...
... Court of Appeals , Sixth Circuit . No. 9600. Decided Decem- ber 16 , 1943 .- ( 139 F. ( 2d ) 192. ) Petition to review a decision of the Tax Court of the United States . Appellate Court review of Tax Court orders : Trial procedure ...
Page 9
... tax- able years as may be necessary correctly to redetermine the amount of such deficiency . *** " The Tax Court's inquiry as to past years was authorized if " necessary correctly to redetermine " the deficiency . The Tax Court thought ...
... tax- able years as may be necessary correctly to redetermine the amount of such deficiency . *** " The Tax Court's inquiry as to past years was authorized if " necessary correctly to redetermine " the deficiency . The Tax Court thought ...
Page 472
... Tax Court said in respect of the situation presented here : each decedent must be regarded , to the extent of 300 shares , as the owner of the corpus of the trust in which he was the life beneficiary and the other decedent the nominal ...
... Tax Court said in respect of the situation presented here : each decedent must be regarded , to the extent of 300 shares , as the owner of the corpus of the trust in which he was the life beneficiary and the other decedent the nominal ...
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affirmed agreement allowed amended amount appellee applicable assessed assets Attorney Bank basis beneficiaries Board of Tax capital stock CCH Dec certiorari 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 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 Tax Appeals Tax Court tax return taxable taxpayer term tion transaction transfer trust trust instrument U. S. Attorney United States Circuit USTC