United States Reports: Cases Adjudged in the Supreme Court at ... and Rules Announced at ..., Volum 357United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner Banks & Bros., Law Publishers, 1959 |
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Side xxiv
... Taxpayers of Tacoma . 320 Taliaferro v . Coakley ... 929 Taxation Department , Central R. Co. of N. J. v ... 928 Taxpayers of Tacoma , Tacoma v . 320 Taylor , Bertone v ..... 902 Teamsters Union , Labor Board v . 345 Teets , Riser v ...
... Taxpayers of Tacoma . 320 Taliaferro v . Coakley ... 929 Taxation Department , Central R. Co. of N. J. v ... 928 Taxpayers of Tacoma , Tacoma v . 320 Taylor , Bertone v ..... 902 Teamsters Union , Labor Board v . 345 Teets , Riser v ...
Side xxxix
... Taxpayers of Tacoma , 43 Wash . 2d 468 Tacoma v . Taxpayers of Tacoma , 49 Wash . 2d 781 332 , 333 Tank Truck Rentals V. Comm'r , 356 U. S. 30 543 Tax Comm'n v . Aldrich , 316 U. S. 174 Taylor v . United States , 286 U. S. 1 Tennessee ...
... Taxpayers of Tacoma , 43 Wash . 2d 468 Tacoma v . Taxpayers of Tacoma , 49 Wash . 2d 781 332 , 333 Tank Truck Rentals V. Comm'r , 356 U. S. 30 543 Tax Comm'n v . Aldrich , 316 U. S. 174 Taylor v . United States , 286 U. S. 1 Tennessee ...
Side 28
... taxpayer's income taxes within an extended period provided in waivers executed by the taxpayer more than three but less than five years after the returns were filed . There was no claim that the returns were fraudulent or that the ...
... taxpayer's income taxes within an extended period provided in waivers executed by the taxpayer more than three but less than five years after the returns were filed . There was no claim that the returns were fraudulent or that the ...
Side 29
... taxpayer filed his return , § 275 ( a ) , 53 Stat . 86 , except in cases involving a fraudulent return or failure to file a return , where a tax may be assessed at any time . § 276 ( a ) , 53 Stat . 87. A special five - year period of ...
... taxpayer filed his return , § 275 ( a ) , 53 Stat . 86 , except in cases involving a fraudulent return or failure to file a return , where a tax may be assessed at any time . § 276 ( a ) , 53 Stat . 87. A special five - year period of ...
Side 30
... taxpayer more than three but less than five years after the returns were filed . There was no claim that the taxpayer had inaccurately reported its gross receipts . Instead , the deficiencies were based upon the Commissioner's deter ...
... taxpayer more than three but less than five years after the returns were filed . There was no claim that the taxpayer had inaccurately reported its gross receipts . Instead , the deficiencies were based upon the Commissioner's deter ...
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United States Reports: Cases Adjudged in the Supreme Court, Volum 320 United States. Supreme Court Uten tilgangsbegrensning - 1944 |
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action affirmed amicus curiae application argued the cause arrest Assistant Attorney authority Beatrice Rosenberg Blockburger brief California Certiorari denied Circuit City Code Comm'r Commissioner Communist Cong Congress constitutional counsel Court of Appeals Court of Claims criminal Curiam decision determine dismissal dissenting District Court due process Due Process Clause employees enforcement evidence federal Federal Power Act Fifth Amendment filed Fourteenth Amendment Giordenello Government granted issue Jones Act judgment June jurisdiction JUSTICE Labor Board liability limitations ment Misc motion officers Opinion party passport person peti petition for writ petitioner petitioner's pro se procedure proceedings purpose question refusal to answer remanded Reported respondent rule Section Solicitor General Rankin Stat statute statute of limitations subpoenas Supp supra Supreme Court taxpayer tion tioner trial trust U. S. App unfair labor practice union United United States Court unseaworthiness violation WARDEN warrant writ of certiorari York
Populære avsnitt
Side 349 - The expressing of any views, argument, or opinion, or the dissemination thereof, whether in written, printed, graphic, or visual form, shall not constitute or be evidence of an unfair labor practice under any of the provisions of this Act, if such expression contains no threat of reprisal or force or promise of benefit.
Side 286 - The poorest man may in his cottage bid defiance to all the forces of the Crown. It may be frail; its roof may shake ; the wind may blow through it ; the storm may enter; the rain may enter; but the King of England cannot enter—all his force dares not cross the threshold of the ruined tenement!
Side 341 - The expressing of any views, argument, or opinion, or the dissemination thereof, whether in written, printed, graphic, or visual form, shall not constitute or be evidence of an unfair labor practice under any of the provisions of this Act, if such expression contains no threat of reprisal or force or promise
Side 35 - proceedings in court for collection, and the provisions prohibiting claims and suits for refunds) : "(1) TRANSFEREES.—The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax (including interest, additional amounts, and additions to the tax provided by law) imposed upon the taxpayer by this chapter.
Side 337 - engage in other concerted activities for the purposes of collective bargaining or other mutual aid or protection, and shall also have the right to refrain from any or all of such activities except to the extent that such right may be affected by an agreement requiring membership in a labor organization as a condition of employment as authorized in section 8
Side 79 - All carriers subject to the provisions of this chapter shall, according to their respective powers, afford all reasonable, proper, and equal facilities for the interchange of traffic between their respective lines and connecting lines, and for the receiving, forwarding, and delivering of passengers or property to and from connecting lines
Side 216 - liability upon the carrier for "injury or death resulting in whole or in part from the negligence of any of the officers, agents, or employees of such carrier, or by reason of any defect or insufficiency, due to its negligence, in its
Side 35 - collected, and paid in the same manner and subject to the same provisions and limitations as in the case of a deficiency in a tax imposed by this chapter (including the provisions in case of delinquency in payment after notice and demand, the provisions authorizing distraint
Side 24 - of such taxes shall be begun after the expiration of such period. "(c) OMISSION FROM GROSS INCOME.—If the taxpayer omits from gross income an amount properly ineludible therein which is in excess of 25 per centum of the amount of gross income stated in the return, the tax may be assessed, or a proceeding in court for the collection of such
Side 31 - of the amount of gross income stated in the return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time within 6 years after the return was filed. For