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 86
Page 257
... statute , if of doubtful intent , should be con- strued favorably to the taxpayer . " McFeely v . Commissioner , 296 U. S. 102 , 111 [ 36-1 USTC9008 ) . " Such statutes are not to be extended by implication beyond the clear import of ...
... statute , if of doubtful intent , should be con- strued favorably to the taxpayer . " McFeely v . Commissioner , 296 U. S. 102 , 111 [ 36-1 USTC9008 ) . " Such statutes are not to be extended by implication beyond the clear import of ...
Page 539
... statute or tax situation can affect , much less change , the intention of the long - deceased testator . We are convinced , and so hold , that the doctrine of res judicata is inapplicable be- cause a different tax year is involved . The ...
... statute or tax situation can affect , much less change , the intention of the long - deceased testator . We are convinced , and so hold , that the doctrine of res judicata is inapplicable be- cause a different tax year is involved . The ...
Page 939
... statute above quoted is clear and unambiguous . A lien is imposed upon all gifts and if the tax is not paid , the donee of any gift in that calendar year is person- ally liable to the extent of the gift received . When the words of a ...
... statute above quoted is clear and unambiguous . A lien is imposed upon all gifts and if the tax is not paid , the donee of any gift in that calendar year is person- ally liable to the extent of the gift received . When the words of a ...
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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