American Federal Tax Reports, Volume 3Prentice-Hall, 1924 - Taxation |
From inside the book
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Page 2434
... result , and the process by which it was reached , seem to us strictly to conform both to the letter and spirit of the law governing the sub- ject . This conclusion disposes of the substance of the case , as it sustains the rulings of ...
... result , and the process by which it was reached , seem to us strictly to conform both to the letter and spirit of the law governing the sub- ject . This conclusion disposes of the substance of the case , as it sustains the rulings of ...
Page 2537
... result is that , in ap- pealing to his privilege , as an exemption from the obligation to answer the inqui- ries put to him , the petitioner was in the exercise of his constitutional right ; and his refusal to answer upon that ground ...
... result is that , in ap- pealing to his privilege , as an exemption from the obligation to answer the inqui- ries put to him , the petitioner was in the exercise of his constitutional right ; and his refusal to answer upon that ground ...
Page 2555
... result are , to that extent , unconstitutional and void . " Within the reasoning of these cases it must be held that ... results of busi- ness from year to`year . It could hardly be contended that , if the license tax exacted in advance ...
... result are , to that extent , unconstitutional and void . " Within the reasoning of these cases it must be held that ... results of busi- ness from year to`year . It could hardly be contended that , if the license tax exacted in advance ...
Page 2581
... results , are made the ground and occasion of the greatest possible differences in the amount of taxes levied upon ... result is not . within the power of man . . The law is also invalid in its provisions au- thorizing the taxation of ...
... results , are made the ground and occasion of the greatest possible differences in the amount of taxes levied upon ... result is not . within the power of man . . The law is also invalid in its provisions au- thorizing the taxation of ...
Page 2585
... result which the statute mani- festly intended should not be accomplished by suit in any court . A final judgment for- bidding the corporation from paying the tax I will have the effect to prevent its collection , for it could not be ...
... result which the statute mani- festly intended should not be accomplished by suit in any court . A final judgment for- bidding the corporation from paying the tax I will have the effect to prevent its collection , for it could not be ...
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Common terms and phrases
16th Amendment act of congress affirmed agent alleged Amendment amount applied apportioned apportionment assessed authority bank bill bonds capital stock cent chap Chicago Chief Justice circuit court claim clause collected collector commerce constitution corporation court of appeals criminal decision declared deduction defendant direct tax district court dividends dollars duty erty excise tax exempt fact Federal franchise held Hylton income tax inheritance tax interest internal revenue joint stock company judgment jurisdiction legacy levied license meaning ment mining Note.-For oleomargarine operation opinion Pacific paid pany payment personal property plaintiff in error poration profits provisions purpose quasi corporate question railroad company Railway Company real estate regulations Rock Island rule shares stamps Stat statute stockholders suit supreme court tax imposed taxable taxation Texas thereof tion U. S. Comp uniformity United words writ writ of error