American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
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Page 3562
... defendant . This is proof of plaintiff's ownership and right of posses- sion , and imposes upon defendant the burden to justify the seizure by a preponderance of the evidence that Wise owns the property . [ 2 ] To that end he presents ...
... defendant . This is proof of plaintiff's ownership and right of posses- sion , and imposes upon defendant the burden to justify the seizure by a preponderance of the evidence that Wise owns the property . [ 2 ] To that end he presents ...
Page 3568
... defendant . Defendant has filed a pleading in the nature of a demur- rer , the office of which is now performed , under the Michigan Judi- cature Act ( Pub . Acts Mich . 1915 , No. 314 [ Comp . Laws 1915 , § 12004 et seq . ] ) and the ...
... defendant . Defendant has filed a pleading in the nature of a demur- rer , the office of which is now performed , under the Michigan Judi- cature Act ( Pub . Acts Mich . 1915 , No. 314 [ Comp . Laws 1915 , § 12004 et seq . ] ) and the ...
Page 3620
... defendant , and defendant thereupon made a formal demand for the payment of said tax so assessed . ( 4 ) That under date of September 26 , 1913 , the plaintiff filed with the defendant and with the United States Commissioner of Internal ...
... defendant , and defendant thereupon made a formal demand for the payment of said tax so assessed . ( 4 ) That under date of September 26 , 1913 , the plaintiff filed with the defendant and with the United States Commissioner of Internal ...
Page 3633
... defendant under protest . WEST VIRGINIA PULP & PAPER CO . v . BOWERS , Collector of Internal Revenue . ( District Court , S. D. New York . August 1 , 1923. ) Internal revenue 11 - Increase in number of shares of corporate stock not is ...
... defendant under protest . WEST VIRGINIA PULP & PAPER CO . v . BOWERS , Collector of Internal Revenue . ( District Court , S. D. New York . August 1 , 1923. ) Internal revenue 11 - Increase in number of shares of corporate stock not is ...
Page 3644
... defendant . · KILLITS , District Judge . This suit was brought by a member and stockholder of the People's Savings Association to restrain the defendant from ( a ) filing income tax or capital stock tax returns ; ( b ) from paying any ...
... defendant . · KILLITS , District Judge . This suit was brought by a member and stockholder of the People's Savings Association to restrain the defendant from ( a ) filing income tax or capital stock tax returns ; ( b ) from paying any ...
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action alleged amended amount appellee apply assets bank bonds capital stock cent Circuit Court claim collection collector of internal Commissioner of Internal Congress Constitution corporation death decedent deduction deed defendant demurrer Digests & Indexes distraint District Court dividends error estate tax excess profits tax excise tax executor exempt fact federal filed held illegal income tax inheritance tax intent interest Internal Revenue judgment Key-Numbered Digests levied liability lien liquor ment National Prohibition Act net estate net income officers oleomargarine payment penalty person plaintiff plaintiff in error purpose question received recover Revenue Act revenue stamps stamps Stat statute stockholders suit Supp Supreme Court surplus tax imposed taxable taxation thereof tion topic & KEY-NUMBER transfer Treasury U. S. Atty U. S. Comp undivided profits United Volstead Act York York City