American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
Results 1-5 of 100
Page 3568
... executor of Charles A. Kent , deceased , against John A. Grogan , as Collector of Internal Reve- nue for the First District of Michigan . Decision for plaintiff . Walker & Spalding , of Detroit , Mich . , for plaintiff . Earl J. Davis ...
... executor of Charles A. Kent , deceased , against John A. Grogan , as Collector of Internal Reve- nue for the First District of Michigan . Decision for plaintiff . Walker & Spalding , of Detroit , Mich . , for plaintiff . Earl J. Davis ...
Page 3570
... executor of the last will of said deceased , to the defendant collector of internal revenue upon compulsion and under protest , for substantially the same reason urged by the plaintiff in the present case . The property there involved ...
... executor of the last will of said deceased , to the defendant collector of internal revenue upon compulsion and under protest , for substantially the same reason urged by the plaintiff in the present case . The property there involved ...
Page 3608
... executors , filed two income tax returns , reporting in one return the net income received by the decedent during the calendar year 1921 , and in the other return the net income received by plaintiffs as said executors , during said ...
... executors , filed two income tax returns , reporting in one return the net income received by the decedent during the calendar year 1921 , and in the other return the net income received by plaintiffs as said executors , during said ...
Page 3612
... executor or administrator shall make a return for such decedent . " * * * When Congress enacted the 1921 act it was cognizant of the forego- ing regulation requiring separate returns to be made of the income of decedents and the income ...
... executor or administrator shall make a return for such decedent . " * * * When Congress enacted the 1921 act it was cognizant of the forego- ing regulation requiring separate returns to be made of the income of decedents and the income ...
Page 3663
( 208 U. S. 75 ) • FRANK BLACKLOCK , Executor of Rinal- do P. Smith , Representing the Firm of Smith , Ellett , & Company , Appt . , V. UNITED STATES . - · recit- Claims against United States al in statute permitting presentation as ...
( 208 U. S. 75 ) • FRANK BLACKLOCK , Executor of Rinal- do P. Smith , Representing the Firm of Smith , Ellett , & Company , Appt . , V. UNITED STATES . - · recit- Claims against United States al in statute permitting presentation as ...
Other editions - View all
Common terms and phrases
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