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 130
... fact . depositions , and admissions on file , together such a case , no summary judgment of the with the affidavits , if any , show that there is disputed facts should be granted and the no genuine issue as to any material fact and case ...
... fact . depositions , and admissions on file , together such a case , no summary judgment of the with the affidavits , if any , show that there is disputed facts should be granted and the no genuine issue as to any material fact and case ...
Page 259
... fact . A finding of fact made by The Tax Court , if supported by sub- stantial evidence , is binding on this court . " While it was reasonably certain that the rates of the subsidiary would have been regulated long before the ...
... fact . A finding of fact made by The Tax Court , if supported by sub- stantial evidence , is binding on this court . " While it was reasonably certain that the rates of the subsidiary would have been regulated long before the ...
Page 289
... facts " ultimate " in the second suit . [ Reason for Distinction ] It is , as we have said , a condition upon the conclusive establishing of any fact that its decision should have been necessary to the result in the first suit . That is ...
... facts " ultimate " in the second suit . [ Reason for Distinction ] It is , as we have said , a condition upon the conclusive establishing of any fact that its decision should have been necessary to the result in the first suit . That is ...
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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