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 86
Page 5
... allowed : Title VII , 1936 Act complied with . Constitutionality upheld by U. S. Sup . Ct . in Anniston Mfg . Co. v . Davis , 37-1 USTC9299 . ] [ 9106 ] Lewis Jones , Incorporated , Petitioner , v . Commissioner of Internal Revenue ...
... allowed : Title VII , 1936 Act complied with . Constitutionality upheld by U. S. Sup . Ct . in Anniston Mfg . Co. v . Davis , 37-1 USTC9299 . ] [ 9106 ] Lewis Jones , Incorporated , Petitioner , v . Commissioner of Internal Revenue ...
Page 6
... allowed in depreciation on its system considerably more than its net in- vestment therein . Petitioner urges , however , that during the time in question , namely , from 1918 to 1937 , it clearly set up the amounts expended by it and by ...
... allowed in depreciation on its system considerably more than its net in- vestment therein . Petitioner urges , however , that during the time in question , namely , from 1918 to 1937 , it clearly set up the amounts expended by it and by ...
Page 459
... allowed by the laws of the jurisdiction *** under which the estate is being administered * ** " Clearly the claim in question was allowed by the laws of West Virginia , where the estate is being administered , and would be a deductible ...
... allowed by the laws of the jurisdiction *** under which the estate is being administered * ** " Clearly the claim in question was allowed by the laws of West Virginia , where the estate is being administered , and would be a deductible ...
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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