Federal Supplement: Cases Argued and Determined in the District Courts of the United States and the Court of Claims, with Key Number Annotations, Volume 58West Publishing Company, 1945 - Law reports, digests, etc |
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Page 425
... Internal revenue 674 Burden of showing that corporate stock became worthless in the year claimed as a deduction in computing income taxes is on taxpayer . Revenue Act 1938 , § 23 ( e ) , 26 U.S.C.A. Int . Rev. Code , § 23 ( e ) . 2.
... Internal revenue 674 Burden of showing that corporate stock became worthless in the year claimed as a deduction in computing income taxes is on taxpayer . Revenue Act 1938 , § 23 ( e ) , 26 U.S.C.A. Int . Rev. Code , § 23 ( e ) . 2.
Page 427
... Internal Revenue , 2 Cir . , 68 do not permit deduction for mere fluctua- F.2d 25 ; Nicholson v . Commissioner of tion in value , they do contemplate deduc- Internal Revenue , 8 Cir . , 90 F.2d 978 ; tion for losses " fixed by ...
... Internal Revenue , 2 Cir . , 68 do not permit deduction for mere fluctua- F.2d 25 ; Nicholson v . Commissioner of tion in value , they do contemplate deduc- Internal Revenue , 8 Cir . , 90 F.2d 978 ; tion for losses " fixed by ...
Page 474
... internal reve- mue against the contractor for taxes upon such fund , contractor was not an indispens- able party . 9. Internal revenue 1936 In action by surety on building con- tractor's performance and payment bonds which was entitled ...
... internal reve- mue against the contractor for taxes upon such fund , contractor was not an indispens- able party . 9. Internal revenue 1936 In action by surety on building con- tractor's performance and payment bonds which was entitled ...
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agreement alleged amended amount Amtorg application assets authority bank Bankruptcy Board Bond and Share C. V. Hill cause of action certificate Cite as 58 claim Code Commission complaint contract corporation counsel creditors damages December 31 defendant defendant's determined dismiss District Court District Judge dividends employee entitled evidence F.Supp fact Fair Labor Standards Federal fendant filed Five Civilized Tribes Government habeas corpus holders infringement injunction interest Internal Revenue issued John McCrea judgment jurisdiction KEY NUMBER SYSTEM L.Ed Labor Standards Act liens Maryland ment motion Northam opinion paid parties patent payment petition plaintiff preferred stock proceeding purchase question Red Jacket refund reorganization rule S.Ct Section securities Stat statute stockholders Stokvis Company Stuart Hill suit supra Swedish Match thereof tion Titus Company trustee U.S.C.A.Appendix United violation voting trust York City