| United States. Supreme Court - 1940 - 894 sider
...emphasized the equitable nature of proceedings before the Board of Tax Appeals by requiring the Board to act "in accordance with the rules of evidence applicable...in courts of equity of the District of Columbia." 26 USC 611. The Government relies in part upon Senior v. Braden, 295 US 422. Whatever the significance... | |
| 1927 - 516 sider
...things, the new act requires that the proceedings of the board and its divisions shall be conducted in accordance with the rules of evidence applicable in courts of equity in the District of Columbia. The rules of evidence in the equity courts of the District of Columbia... | |
| United States. Congress - 1926 - 680 sider
...board functions in the manner of a court. The statute provides that ite proceedings shall be conducted in accordance with the rules of evidence applicable in courts of equity of the District of Columbia. Its hearings are open to the public and its reports arc public records, upen to the inspection of the... | |
| United States - 1927 - 466 sider
...practice and procedure (other than rules of evidence) as the Board may prescribe with the approval of the Secretary of the Treasury, and In accordance...entitled to be represented by counsel, to have witnesses snbpenaed, and to examine and cross-examine witnesses. The presiding officer shall have authority to... | |
| Eric Louis Kohler - 1927 - 618 sider
...with such rules of practice and procedure (other than rules of evidence) as the Board may prescribe and in accordance with the rules of evidence applicable...courts of equity of the District of Columbia. The mailing by registered mail of any pleading, order, notice, or process in respect of proceedings before... | |
| American Bar Association - 1927 - 1190 sider
...with such rules of practice and procedure (other than rules of evidence) as the Board may prescribe and in accordance with the rules of evidence applicable in courts of equity of the District of Columbia; provided that in the case of a return alleged by the Commissioner to be false or fraudulent with intent... | |
| United States. Congress. House. Committee on Ways and Means - 1927 - 1034 sider
...with such rules of practice and procedure (other than rules of evidence) as the board may prescribe and in accordance with the rules of evidence applicable in courts of equity of the District of Columbia: Provided that in the case of a return alleged by the commissioner to be false or fraudulent tmth intent... | |
| 1927 - 1098 sider
...Rule 2 of the Board. 4 " . . . The proceedings of the Board and its divisions shall be conducted ... in accordance with the rules of evidence applicable in courts of equity of the District of Columbia. . . ." Section 907 (a) of the Revenue Act of 1926. dently regarded it as unwise to discuss the requirements... | |
| United States. Board of Tax Appeals - 1927 - 1522 sider
...to its procedure and practice are not materially changed, except that its rules of evidence must be in accordance with the rules of evidence applicable in courts of equity of the District of Columbia. (Section 907 (a) of the Revenue Act of 1924, as amended by section 1000 of the Revenue Act of 1926.)... | |
| United States. Congress. House. Committee on Ways and Means - 1927 - 1032 sider
...with such rules of practice and procedure (other than rules of evidence) as the board may prescribe and in accordance with the rules of evidence applicable in courts of equity of tlie District of Columbia: Provided that In the case of a return alleged by tin: commissioner to be... | |
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