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 22
Page 9
... jury , but waiver of jury is authorized and in tax cases jufy frequently is waived . In such cases the findings of the court may be either special or general . The scope of review on appeal may be affected by the nature of the ...
... jury , but waiver of jury is authorized and in tax cases jufy frequently is waived . In such cases the findings of the court may be either special or general . The scope of review on appeal may be affected by the nature of the ...
Page 111
... jury , the determination of the Commissioner that the stock became worth- less in a prior year was sustained . Taxpayer's appeal questions an instruction of the Court to the jury . The Circuit Court holds that an instruction that “ Loss ...
... jury , the determination of the Commissioner that the stock became worth- less in a prior year was sustained . Taxpayer's appeal questions an instruction of the Court to the jury . The Circuit Court holds that an instruction that “ Loss ...
Page 114
... jury , " ultimately , you are the triers of the facts in this case , and it is up to you to decide the questions of fact which have been put before you *** I caution you , you are not re- quired to follow my reasoning on that issue ...
... jury , " ultimately , you are the triers of the facts in this case , and it is up to you to decide the questions of fact which have been put before you *** I caution you , you are not re- quired to follow my reasoning on that issue ...
Other editions - View all
Common terms and phrases
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