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. |
From inside the book
Results 1-3 of 87
Page 69
... [ Issue 1 : Deleted . ] * * * * The only issue left in the case relates to the amount properly deductible from the plaintiff's nčt income for the income tax year 1937 , for income tax purposes , on ac- count of its capital stock tax . In ...
... [ Issue 1 : Deleted . ] * * * * The only issue left in the case relates to the amount properly deductible from the plaintiff's nčt income for the income tax year 1937 , for income tax purposes , on ac- count of its capital stock tax . In ...
Page 130
... issue as to any material fact and that the moving party is entitled to a judg- iment as a matter of law . Here , the com- plaint alleged that plaintiff had borne the burden of the taxes in question . This alle- gation was specifically ...
... issue as to any material fact and that the moving party is entitled to a judg- iment as a matter of law . Here , the com- plaint alleged that plaintiff had borne the burden of the taxes in question . This alle- gation was specifically ...
Page 698
... issue per stirpes , and if such issue at that time should be under twenty - one years of age , the share or shares of such issue should be held by the trustees and the income accumulated and added to the principal of such issue's share ...
... issue per stirpes , and if such issue at that time should be under twenty - one years of age , the share or shares of such issue should be held by the trustees and the income accumulated and added to the principal of such issue's share ...
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Common terms and phrases
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