Federal Supplement: Cases Argued and Determined in the District Courts of the United States and the Court of Claims, with Key Number Annotations, Volume 5West Publishing Company, 1934 - Law reports, digests, etc |
From inside the book
Results 1-3 of 75
Page 260
... Internal revenue 36 . Internal Revenue Commissioner's regu- lation as to refund of taxes illegally collected does not have force of statute when in con- flict therewith ( 26 USCA ยง 149 ) . 4. Internal revenue 36 . Any ambiguity in ...
... Internal revenue 36 . Internal Revenue Commissioner's regu- lation as to refund of taxes illegally collected does not have force of statute when in con- flict therewith ( 26 USCA ยง 149 ) . 4. Internal revenue 36 . Any ambiguity in ...
Page 337
... profit or income was $. AMERICAN SECURITY & TRUST CO . et al . V. TAIT , Collector of Internal Revenue . HERRMANN v . SAME . Nos . 4720 , 4721 . District Court , D. Maryland . Dec. 9 , 1933 . 1. Internal revenue 38 ( 12 ) . In taxpayer's ...
... profit or income was $. AMERICAN SECURITY & TRUST CO . et al . V. TAIT , Collector of Internal Revenue . HERRMANN v . SAME . Nos . 4720 , 4721 . District Court , D. Maryland . Dec. 9 , 1933 . 1. Internal revenue 38 ( 12 ) . In taxpayer's ...
Page 548
... Internal revenue 38 ( 1 ) . Scope of action for income tax refund must be limited to scope of claim for refund submitted to collector of internal revenue as condition precedent to action and must rest on same ground . 6. Internal ...
... Internal revenue 38 ( 1 ) . Scope of action for income tax refund must be limited to scope of claim for refund submitted to collector of internal revenue as condition precedent to action and must rest on same ground . 6. Internal ...
Other editions - View all
Common terms and phrases
11 USCA 28 USCA alleged amended amount Appeals application authority bankrupt bankruptcy bill bonds Breathitt County carburetor cargo carrier cause of action Circuit claim commission Commissioner Congress Constitution contract cord circuit Corporation creditor Ct.Cl D.C.Tex decision decree defendant defendant's demurrer device discharge dismissed District Court District Judge dunnage entitled equity evidence fact federal filed fund granted held income indebtedness indictment infringement interest Internal Revenue issued judgment jurisdiction Kadel liability libelant lien March 9 Mary Jane Clarke ment mortgage motion Motors Corporation Moulet oleomargarine operation opinion paid parties payment person petition petitioner Phi Gamma Delta plaintiff prior prior art proceeding purpose question reason received referred refund Revenue Act rule ship Stat statute Supp thereof tion Trust Company trustee in bankruptcy United USCA valid York City