Supreme Court Reporter, Volum 52West Publishing Company, 1932 |
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Side 122
... income tax law to meas- ure his tax , not by his own income , but , in part , by that of another . To the problem thus stated , what was said in Knowlton v . Moore , 178 U. S. 41 , 77 , 20 S. Ct . 747 , 762 , 44 L. Ed . 969 , is ...
... income tax law to meas- ure his tax , not by his own income , but , in part , by that of another . To the problem thus stated , what was said in Knowlton v . Moore , 178 U. S. 41 , 77 , 20 S. Ct . 747 , 762 , 44 L. Ed . 969 , is ...
Side 278
... income tax , in the case of a citizen of the United States , should be credited with the amount of any income taxes " paid during the taxable year to any foreign country or to any possession of the United States . " In the case of an ...
... income tax , in the case of a citizen of the United States , should be credited with the amount of any income taxes " paid during the taxable year to any foreign country or to any possession of the United States . " In the case of an ...
Side 427
... income . " In the course of the report , specific reference is made to the belief of the commission that in the com- putation of such a tax the income of non- taxable federal bonds might be included in the measure of the tax , and it ...
... income . " In the course of the report , specific reference is made to the belief of the commission that in the com- putation of such a tax the income of non- taxable federal bonds might be included in the measure of the tax , and it ...
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28 USCA action affirmed amended American amicus curiæ appellee application Attorney Bank Burnet carriers Chicago Circuit Court Circuit denied claim clause Commission Commissioner of Internal Company compensation Congress Constitution contract Corporation Court of Ap Court of Appeals decision decree defendant Digests and Indexes District Court fact federal filed Fourteenth Amendment gifts inter vivos granted held income Internal Revenue Interstate Commerce Interstate Commerce Act Interstate Commerce Commission judgment judicial jurisdiction Justice KEY NUMBER Key-Numbered Digests legislative liability March 21 ment Messrs motion opinion orari pany party peals peti Petition for writ petitioner plaintiff proceeding question railroad rari respondent Revenue Act rule S.Ct Senate sion Stat statute suit supra Supreme Court tion tioner topic and KEY-NUMBER United States Circuit United States Mem Washington writ of certio writ of certiorari York City zeolites