American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
Results 1-5 of 100
Page 3566
... illegal manufacture or sale of liquor : " A tax shall be assessed against , and collected from , the person responsi- ble for such illegal manufacture or sale in double the amount now provided by law , with an additional penalty of ...
... illegal manufacture or sale of liquor : " A tax shall be assessed against , and collected from , the person responsi- ble for such illegal manufacture or sale in double the amount now provided by law , with an additional penalty of ...
Page 3602
... illegally transported in the car in question ; that the owner was prosecuted for illegal transportation of same and convicted . The liquor was confiscated and the automobile libeled . The petitioner , intervening , claims the automobile ...
... illegally transported in the car in question ; that the owner was prosecuted for illegal transportation of same and convicted . The liquor was confiscated and the automobile libeled . The petitioner , intervening , claims the automobile ...
Page 3604
... illegally transporting liquor in Illinois cannot possibly have been complying with the statutes and regulations governing export . Therefore this liquor was in transportation in domestic commerce in Illinois illegally , and inasmuch as ...
... illegally transporting liquor in Illinois cannot possibly have been complying with the statutes and regulations governing export . Therefore this liquor was in transportation in domestic commerce in Illinois illegally , and inasmuch as ...
Page 3625
... illegal assessment held by action to recover taxes paid , and not by injunction to restrain collection . Though the ... illegally paid , under Act Nov. 23 , 1921 , § 252 , as amended by Act March 4 , 1923 , § 1 , and Rev. St. § 3226 , as ...
... illegal assessment held by action to recover taxes paid , and not by injunction to restrain collection . Though the ... illegally paid , under Act Nov. 23 , 1921 , § 252 , as amended by Act March 4 , 1923 , § 1 , and Rev. St. § 3226 , as ...
Page 3875
... illegal , in an action of assumpsit for money had and received . " " When a party , knowing his rights , voluntarily pays duties or taxes illegally or erroneously assessed , the law will not afford him redress for the injury ; but when ...
... illegal , in an action of assumpsit for money had and received . " " When a party , knowing his rights , voluntarily pays duties or taxes illegally or erroneously assessed , the law will not afford him redress for the injury ; but when ...
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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