American Federal Tax Reports, Volume 3Prentice-Hall, 1924 - Taxation |
From inside the book
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Page 2559
... respect of the real estate held and owned by the company in its own right and in its fiduciary capacity as aforesaid , by be- ing imposed upon the rents , issues , and prof- its of said real estate , and was likewise a di- rect tax in ...
... respect of the real estate held and owned by the company in its own right and in its fiduciary capacity as aforesaid , by be- ing imposed upon the rents , issues , and prof- its of said real estate , and was likewise a di- rect tax in ...
Page 2563
... respect of voluntary action by the defendant company , and not in respect of the assess- ment and collection themselves . Under these circumstances , we should not be justified in declining to proceed to judgment upon the merits ...
... respect of voluntary action by the defendant company , and not in respect of the assess- ment and collection themselves . Under these circumstances , we should not be justified in declining to proceed to judgment upon the merits ...
Page 2566
... respect to in- direct , and of proportion in respect to direct , taxes , the power was given without any ex- press reservation . On the other hand , no power to tax exports , or imports except for a single purpose and to an ...
... respect to in- direct , and of proportion in respect to direct , taxes , the power was given without any ex- press reservation . On the other hand , no power to tax exports , or imports except for a single purpose and to an ...
Page 2567
... respect of the future balance of power ; to reconcile conflicting views in respect of the enumera- tion of slaves ; and to remove the objection that , in adjusting a system of representa- tion between the states , regard should be had ...
... respect of the future balance of power ; to reconcile conflicting views in respect of the enumera- tion of slaves ; and to remove the objection that , in adjusting a system of representa- tion between the states , regard should be had ...
Page 2571
... respects the ques- tion now under examination ? Doubtless the doctrine of stare decisis is a salutary one , and to be adhered to on all proper occasions , but it only arises in respect of decisions di- rectly upon the points in issue ...
... respects the ques- tion now under examination ? Doubtless the doctrine of stare decisis is a salutary one , and to be adhered to on all proper occasions , but it only arises in respect of decisions di- rectly upon the points in issue ...
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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