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 51
... ment , in response , says that there was noth- Government until performance is completed ing for the plaintiff to be subrogated to , is retained for the purpose of securing per- because Columbia , its principal , had no formance . By ...
... ment , in response , says that there was noth- Government until performance is completed ing for the plaintiff to be subrogated to , is retained for the purpose of securing per- because Columbia , its principal , had no formance . By ...
Page 130
... ment shall be granted only if the pleadings , depositions , and admissions on file , together with the affidavits , if any , show that there is no genuine issue as to any material fact and that the moving party is entitled to a judg ...
... ment shall be granted only if the pleadings , depositions , and admissions on file , together with the affidavits , if any , show that there is no genuine issue as to any material fact and that the moving party is entitled to a judg ...
Page 384
... ment taxes . And in the case of Filipowicz v . Rothensies , ( Dist . Ct . , Eastern Dist . of Pa . ) 43 F. Supp . 619 [ 42-1 USTC 9300 ] , it was held that these sections of the internal revenue code were applicable to the United States ...
... ment taxes . And in the case of Filipowicz v . Rothensies , ( Dist . Ct . , Eastern Dist . of Pa . ) 43 F. Supp . 619 [ 42-1 USTC 9300 ] , it was held that these sections of the internal revenue code were applicable to the United States ...
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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