American Federal Tax Reports, Volume 1Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page 60
... plaintiff as rent and wharfage of its property , said rent and wharfage being paid as is explained in the testimony of Mr. Ball . The column headed , ' Stevedoring , ' gives the receipt in each month included in its monthly returns by ...
... plaintiff as rent and wharfage of its property , said rent and wharfage being paid as is explained in the testimony of Mr. Ball . The column headed , ' Stevedoring , ' gives the receipt in each month included in its monthly returns by ...
Page 62
... plaintiff taxable in respect of money received after the passage of the act , although such money had been earned previously thereto ? I think the answer must be , no . If the tax had been directly upon the plaintiff's gross receipts ...
... plaintiff taxable in respect of money received after the passage of the act , although such money had been earned previously thereto ? I think the answer must be , no . If the tax had been directly upon the plaintiff's gross receipts ...
Page 87
... plaintiff company was invested in the stock of the Franklin Sugar Refining Company , and that the plaintiff was in fact its only stockholder . The interest received from this stock , which was an interest - producing security , under ...
... plaintiff company was invested in the stock of the Franklin Sugar Refining Company , and that the plaintiff was in fact its only stockholder . The interest received from this stock , which was an interest - producing security , under ...
Page 89
... plaintiff , who is alleged to have been engaged in the business of buying and selling goods , merchandise , stocks ... plaintiff company was taxable under the first of the provisions above referred to , while the plaintiff insisted that ...
... plaintiff , who is alleged to have been engaged in the business of buying and selling goods , merchandise , stocks ... plaintiff company was taxable under the first of the provisions above referred to , while the plaintiff insisted that ...
Page 92
... plaintiff's property , or even a threat thereof , by the collector . The payment thus has all the elements of a voluntary payment , on which no cause of action for restitution arose at common law . Therefore , to entitle the plain- tiff ...
... plaintiff's property , or even a threat thereof , by the collector . The payment thus has all the elements of a voluntary payment , on which no cause of action for restitution arose at common law . Therefore , to entitle the plain- tiff ...
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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