United States Supreme Court ReportsLawyers Co-operative Publishing Company, 1991 First series, books 1-43, includes "Notes on U.S. reports" by Walter Malins Rose. |
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Side 769
... payment is involved is struc- tured as a quid pro quo exchange ; such a payment is not automatically deductible under § 170 , because ( 1 ) the Code makes no special prefer- ence for payments made in the ex- pectation of gaining ...
... payment is involved is struc- tured as a quid pro quo exchange ; such a payment is not automatically deductible under § 170 , because ( 1 ) the Code makes no special prefer- ence for payments made in the ex- pectation of gaining ...
Side 773
... payments disparately harsh treatment compared to payments to other churches and synagogues for their religious services , where the taxpayers did not endeavor at trial to adduce from the IRS or other sources any specific evidence about ...
... payments disparately harsh treatment compared to payments to other churches and synagogues for their religious services , where the taxpayers did not endeavor at trial to adduce from the IRS or other sources any specific evidence about ...
Side 780
... payments . " We now affirm . II [ 2 ] For over 70 years , federal tax- payers have been allowed to deduct 5. Compare Christiansen v Commissioner , 843 F2d 418 ( CA10 1988 ) ( holding payments not deductible ) , cert pending , No. 87 ...
... payments . " We now affirm . II [ 2 ] For over 70 years , federal tax- payers have been allowed to deduct 5. Compare Christiansen v Commissioner , 843 F2d 418 ( CA10 1988 ) ( holding payments not deductible ) , cert pending , No. 87 ...
Innhold
Personnel of Supreme Court | ix |
Reference Table of Vol 490 US pages 1end | xli |
Cases Reported in Vol 490 US | 1 |
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28 USCS 42 USCS 96 S Ct action agency amicus curiae apply April 17 April 24 authority Auto-Cite benefits Blackmun Brennan Brief burden cannery Circuit denied civil claims clause Congress constitutional conviction Corp Court of Appeals criminal deduction defendant discrimination dissenting District Court domicile employee employment environmental eral ERISA evidence federal courts federal law Federal Rules filed forma pauperis Fourth Amendment granted hire impact Indian inmates issue judgment jurisdiction jury Justice L Ed 2d lands leases legislative liability limitation litigation ment opinion parties payments pendent jurisdiction Peti Petition for writ Petitioner v United plaintiff pre-emption prison Procedure reason regulations remanded require respondents sentence Service sion Stat statute supra Supreme Court ticket tion tioner titioner Title VII trial Tribe U.S. Supreme Court United States 490 United States Court United States Supreme vacation violation Warsaw Convention windfall profit tax writ of certiorari