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 71
Page 250
... contract . The annuity contract provides for the payment each year during life of an annuity of $ 1,358.16 in consideration of a purchase price of $ 19,358 . The life contracts issued on the life of the taxpayer as insured are identical ...
... contract . The annuity contract provides for the payment each year during life of an annuity of $ 1,358.16 in consideration of a purchase price of $ 19,358 . The life contracts issued on the life of the taxpayer as insured are identical ...
Page 347
... contract shall be made by the Secretary of the Navy for the construction and / or manufacture of any complete naval ves- sel or aircraft , or any portion thereof , herein , heretofore , or hereafter authorized unless the contractor ...
... contract shall be made by the Secretary of the Navy for the construction and / or manufacture of any complete naval ves- sel or aircraft , or any portion thereof , herein , heretofore , or hereafter authorized unless the contractor ...
Page 785
... contract are that it imposes no bind- ing obligation upon the person holding it . Suburban Improvement Co. v . Scott Lumber Co. , 59 F. ( 2d ) 711. The contract here did more than confer a mere privilege upon Bartels to buy or not to ...
... contract are that it imposes no bind- ing obligation upon the person holding it . Suburban Improvement Co. v . Scott Lumber Co. , 59 F. ( 2d ) 711. The contract here did more than confer a mere privilege upon Bartels to buy or not to ...
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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