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 73
Page 140
... received by the estate from the date of the testator's death . There is no evidence that either result was intended . Moreover , the decree of the probate court distributed the dividends to appellant " on account of income received by ...
... received by the estate from the date of the testator's death . There is no evidence that either result was intended . Moreover , the decree of the probate court distributed the dividends to appellant " on account of income received by ...
Page 655
... received credit on a debt owed , re- ceived such credit because of the mistake . To permit the receipt of such dividend at the expense of the clearly defined rights of the preferred stockholders , would result in an injustice . It was ...
... received credit on a debt owed , re- ceived such credit because of the mistake . To permit the receipt of such dividend at the expense of the clearly defined rights of the preferred stockholders , would result in an injustice . It was ...
Page 884
... received in each year from the oil , gas and other minerals produced from the Texas lands . Also offered in evidence , in support of the claim that Moore held the royalty in trust for his sister , were a petition filed by her against ...
... received in each year from the oil , gas and other minerals produced from the Texas lands . Also offered in evidence , in support of the claim that Moore held the royalty in trust for his sister , were a petition filed by her against ...
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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