American Law Reports Annotated, Volume 130Lawyers Co-operative Publishing Company, 1941 - Law reports, digests, etc |
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Results 1-3 of 78
Page 205
... charged off is not evidence that he has not charged off the debt so as to be entitled to deduct it in ascertaining income subject to Federal tax ; but his failure to claim the deduction in his tax return for the year in which the debt ...
... charged off is not evidence that he has not charged off the debt so as to be entitled to deduct it in ascertaining income subject to Federal tax ; but his failure to claim the deduction in his tax return for the year in which the debt ...
Page 211
... charged off during the taxable year will ordinarily preclude him from seeking a deduction therefor , since his failure would constitute strong , if not conclusive , evidence that the debt had not been " charged off . " 2. - charge - off ...
... charged off during the taxable year will ordinarily preclude him from seeking a deduction therefor , since his failure would constitute strong , if not conclusive , evidence that the debt had not been " charged off . " 2. - charge - off ...
Page 212
... charged them off as being worth- less , and at no time thereafter re- garded or carried them as assets having any value . Under the evidence and the find- ings of fact of the court below , we think that a judgment should have been ...
... charged them off as being worth- less , and at no time thereafter re- garded or carried them as assets having any value . Under the evidence and the find- ings of fact of the court below , we think that a judgment should have been ...
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Common terms and phrases
affirmed alleged amount Ann Cas annotation App Div applied assets Asso Bank BTA F burial Cal App capital cash dividend cause of action cemetery charge-off claim clause Commissioner of Internal contract corporation corpus court damages death decision declared deed defendant dends divi duces tecum earnings enacting clause estopped estoppel evidence F Supp fact fendant held income tax infra injury intact value interest Internal Revenue judgment jurisdiction jury land liability lien liquor LRA NS Massachusetts rule ment Misc mortgage NJ Eq paid party payment Pennsylvania rule person plaintiff plead the statute preferred stock prior question remainderman replevin res judicata shares St Rep stat statute of limitations stock dividend stockholders subpoena duces tecum suit supra SW 2d taxpayer tenant testator Tex Civ App tion trust usurious writ writ of certiorari