American Federal Tax Reports, Volume 1Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page 40
... question upon which this court is more careful than the question of interference with the powers of state courts in any state in which the present judge of this court exercises jurisdiction . I am ever careful in exercising the ...
... question upon which this court is more careful than the question of interference with the powers of state courts in any state in which the present judge of this court exercises jurisdiction . I am ever careful in exercising the ...
Page 42
... question as to which authority , in case of conflict , must prevail , that question is amply set at rest by the exhaustive opinion of Mr. Justice Bradley in Ex parte Siebold , 100 U. S. 371 : " The greatest difficulty in coming to a ...
... question as to which authority , in case of conflict , must prevail , that question is amply set at rest by the exhaustive opinion of Mr. Justice Bradley in Ex parte Siebold , 100 U. S. 371 : " The greatest difficulty in coming to a ...
Page 61
... question of taxation is peculiarly a question for a court of last resort ; for the discussion of the subject belongs es- sentially to a region of fiction and construction , and the final de- cision is often determined by considerations ...
... question of taxation is peculiarly a question for a court of last resort ; for the discussion of the subject belongs es- sentially to a region of fiction and construction , and the final de- cision is often determined by considerations ...
Page 62
... question is this : Was the 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 ...
... question is this : Was the 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 ...
Page 67
... question was not raised on the hearing before the referee , nor was it raised by the counsel on either side at the submission of the petition for review in this court . The question suggested itself , however , to the court at the ...
... question was not raised on the hearing before the referee , nor was it raised by the counsel on either side at the submission of the petition for review in this court . The question suggested itself , however , to the court at the ...
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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