American Federal Tax Reports, Volume 1Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page 9
... parties assume the facts to put the case under section 120. The complaint , moreover , is defective under section 121 , because it contains no averment that the defend- ant had " neglected or omitted to make any dividends or additions ...
... parties assume the facts to put the case under section 120. The complaint , moreover , is defective under section 121 , because it contains no averment that the defend- ant had " neglected or omitted to make any dividends or additions ...
Page 23
... parties and their agents , and evidence generally , 1 think it may be fairly found that a dispute arose as to quality and grade of the sound portion of the cargo ; whether and to what extent the remaining and unsound portion of the ...
... parties and their agents , and evidence generally , 1 think it may be fairly found that a dispute arose as to quality and grade of the sound portion of the cargo ; whether and to what extent the remaining and unsound portion of the ...
Page 25
... parties themselves as to those who may be called upon to enforce their decision . Although courts have de- parted from the strictness with which awards were formerly exam- ined , and which was a reflection on the administration of ...
... parties themselves as to those who may be called upon to enforce their decision . Although courts have de- parted from the strictness with which awards were formerly exam- ined , and which was a reflection on the administration of ...
Page 56
... parties to the contract . As soon as it was shown by any evidence , verbal or written , that it was agreed by mutual assent that one should transfer the absolute property of the thing to the other for a money price , the contract was ...
... parties to the contract . As soon as it was shown by any evidence , verbal or written , that it was agreed by mutual assent that one should transfer the absolute property of the thing to the other for a money price , the contract was ...
Page 61
... parties sufficient authority to support either conclusion , and , in this state of the question , I believe my duty to be fully performed when I sustain the constitutionality of the section without discussion , on the ground that I have ...
... parties sufficient authority to support either conclusion , and , in this state of the question , I believe my duty to be fully performed when I sustain the constitutionality of the section without discussion , on the ground that I have ...
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Common terms and phrases
36 Stat accrued Act Aug action amended amount applied assessed assets association attorney authority bank bonds capital stock Cent centum Circuit Court Circuit Judge claim collected Collector of Internal Commissioner of Internal Connecticut contract Corporation Tax December 31 deduction defendant Digests & Indexes District Court dividends fact franchise funds gross income Gulf Oil Corporation held income tax insurance company interest Internal Revenue joint-stock company judgment June 13 Key-Numbered Digests lease lessee lessor company liability loan McCoach ment mortgage net income operation organized paid pany payment plaintiff in error poration premiums profits Public Service Railway purchase purpose question Railroad Company Railway Company real estate receipts received recover revenue stamp shares statute stockholders suit surplus tax imposed Tax Law taxable taxation thereof tion topic & KEY-NUMBER trust U. S. Atty U. S. Comp United