United States Supreme Court Reports, Volum 75Lawyers Co-operative Publishing Company, 1931 Complete with headnotes, summaries of decisions, statements of cases, points and authorities of counsel, annotations, tables, and parallel references. |
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Side 338
... revenue acts in no limitation upon the time within which no return had been ... Act was the it is to be rendered practically first to interpose a limitation ... act , five years had elapsed from the time the return had been filed . Among ...
... revenue acts in no limitation upon the time within which no return had been ... Act was the it is to be rendered practically first to interpose a limitation ... act , five years had elapsed from the time the return had been filed . Among ...
Side 346
... Act . Only the S. Ct . 137 ] both decided this day . In latter act need be considered . terms , both covered collection . The Section 283 ( f ) of the Revenue third had not expired [ 288 ] when the | Act of 1926 , 44 Stat . at L. 64 ...
... Act . Only the S. Ct . 137 ] both decided this day . In latter act need be considered . terms , both covered collection . The Section 283 ( f ) of the Revenue third had not expired [ 288 ] when the | Act of 1926 , 44 Stat . at L. 64 ...
Side 416
... Revenue Act of 1928 to case where delay in enforcing pay- ment was voluntary . 3. The stay referred to in § 611 of the Revenue Act of 1928 , which provides that the right , conferred by § 607 of the act , to refund of income taxes paid ...
... Revenue Act of 1928 to case where delay in enforcing pay- ment was voluntary . 3. The stay referred to in § 611 of the Revenue Act of 1928 , which provides that the right , conferred by § 607 of the act , to refund of income taxes paid ...
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14th Amendment affirmed Amendment amici curiæ amount annotation application argued the cause assessment Asso Attorney Bank Bankr bankruptcy carrier chap charged Chicago Circuit Court claim Commis Commissioner of Internal Constitution contract corporation Court of Appeals decree denied district court erty ex rel facts February 24 Federal filed a brief granted Headnote held income tax interest Internal Revenue Inters Interstate Commerce Commission judgment jurisdiction jury trial lien Marvin Smith ment Messrs mortgage October 13 offense P. R. Co patent Petition for Writ petitioner plaintiff prohibiting provisions question railroad refund respondent Revenue Act settlor sion Solicitor General Thacher Stat statute suit supra Supreme Court taxpayer Teleg tion trial by jury trustee U. S. C. title 28 United States Circuit United States mem valid violation waiver Washington Writ of Certiorari York York city