American Law Reports Annotated, Volume 130Lawyers Co-operative Publishing Company, 1941 - Law reports, digests, etc |
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Page 104
... Internal Revenue ( CCA 1st ) 66 F ( 2d ) 179 ; Jockey Club v . Helvering ( CCA 2d ) 76 F ( 2d ) 597 ; Pontiac Employees Mut . Ben . Asso . v . Commissioner of Internal Revenue , 15 BTA ( F ) 74 ; United Retail Grocers Asso . v ...
... Internal Revenue ( CCA 1st ) 66 F ( 2d ) 179 ; Jockey Club v . Helvering ( CCA 2d ) 76 F ( 2d ) 597 ; Pontiac Employees Mut . Ben . Asso . v . Commissioner of Internal Revenue , 15 BTA ( F ) 74 ; United Retail Grocers Asso . v ...
Page 222
... Internal Revenue ( 1931 ) 21 BTA ( F ) 1412 , a corporation was held entitled to a bad debt deduction for 1922 , where it did not install a proper accounting system until 1923 . Upon installing the new system , the corporation rewrote ...
... Internal Revenue ( 1931 ) 21 BTA ( F ) 1412 , a corporation was held entitled to a bad debt deduction for 1922 , where it did not install a proper accounting system until 1923 . Upon installing the new system , the corporation rewrote ...
Page 392
... Internal Revenue ( 1936 ; CCA 6th ) 86 F ( 2d ) 791 ( affirming ( 1934 ) 29 BTA 874 ) ; Portage Silica Co. v . Commissioner of Internal Revenue ( 1937 ; CCA 6th ) 89 F ( 2d ) 958 ( affirming ( 1934 ) 29 BTA 881 , and writ of certiorari ...
... Internal Revenue ( 1936 ; CCA 6th ) 86 F ( 2d ) 791 ( affirming ( 1934 ) 29 BTA 874 ) ; Portage Silica Co. v . Commissioner of Internal Revenue ( 1937 ; CCA 6th ) 89 F ( 2d ) 958 ( affirming ( 1934 ) 29 BTA 881 , and writ of certiorari ...
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affirmed alleged amount Ann Cas annotation App Div applied assets Asso Bank BTA F Cal App capital cash dividend cause of action cemetery charge-off claim clause Commissioner of Internal contract corporation corpus court damages death decision declared deed defendant dends divi duces tecum earnings enacting clause estopped estoppel evidence F Supp fact fendant held income tax infra injury intact value interest Internal Revenue judgment jurisdiction jury land liability lien liquor LRA NS Massachusetts rule ment Misc mortgage NJ Eq paid party payment Pennsylvania rule person plaintiff plead the statute preferred stock prior question remainderman replevin res judicata shares St Rep stat statute of limitations stock dividend stockholders subpoena subpoena duces tecum suit supra SW 2d taxpayer tenant testator Tex Civ App tion trust usurious writ writ of certiorari