United States Supreme Court Reports, Volum 88Lawyers Co-operative Publishing Company, 1968 Complete with headnotes, summaries of decisions, statements of cases, points and authorities of counsel, annotations, tables, and parallel references. |
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Side 172
... Commissioner of Internal come are a matter of legislative Revenue , 15 B.T.A. ( F ) 1231 ; Levin- grace , the taxpayer has the burden stein v . Commissioner of Internal of establishing his right to the de- Revenue , 19 B.T.A. ( F ) 99 ...
... Commissioner of Internal come are a matter of legislative Revenue , 15 B.T.A. ( F ) 1231 ; Levin- grace , the taxpayer has the burden stein v . Commissioner of Internal of establishing his right to the de- Revenue , 19 B.T.A. ( F ) 99 ...
Side 179
... Commissioner of Internal Commissioner of Internal Revenue Revenue ( 1934 ) 29 BTA ( F ) 1296 ( af- ( 1939 ; CCA 6th ) 101 F ( 2d ) 35 , 122 firmed in ( 1936 ; CCA 6th ) 84 F ( 2d ) ALR 211 ; Hales - Mullaly , Inc. v . Com- 996 ) ...
... Commissioner of Internal Commissioner of Internal Revenue Revenue ( 1934 ) 29 BTA ( F ) 1296 ( af- ( 1939 ; CCA 6th ) 101 F ( 2d ) 35 , 122 firmed in ( 1936 ; CCA 6th ) 84 F ( 2d ) ALR 211 ; Hales - Mullaly , Inc. v . Com- 996 ) ...
Side 181
... Commissioner of Internal S Ct 219 ; Stone v . Commissioner of Revenue ( 1935 ) 33 BTA ( F ) 281 ; Internal Revenue ( 1940 ; CCA 7th ) Chenango Textile Corp. v . Commis- 115 F ( 2d ) 853 ; Citron - Byer Co. v . sioner of Internal Revenue ...
... Commissioner of Internal S Ct 219 ; Stone v . Commissioner of Revenue ( 1935 ) 33 BTA ( F ) 281 ; Internal Revenue ( 1940 ; CCA 7th ) Chenango Textile Corp. v . Commis- 115 F ( 2d ) 853 ; Citron - Byer Co. v . sioner of Internal Revenue ...
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59 S Ct 64 S Ct 86 L ed action affirmed Amendment amount annotation reference argued the cause bill of lading BTA F business expenses carrier CCA 2d CCA 7th Circuit Court clause Commis Commission Commissioner of Internal COMPANY Congress Corp corporation Court of Appeals decision deductible denied in 322 District Court employees Ex parte Mem ex rel F 2d F Supp FCA title 28 federal court fees filed a brief forma pauperis freight habeas corpus Headnote held Helvering income Internal Revenue Interstate Commerce Interstate Commerce Commission judgment jurisdiction Justice Labor legal expenses liability ment natural gas October 11 paid Peti Petition for Writ petitioner Ragen railroad rates rehearing denied res judicata respondent sion Solicitor General Fahy Stat statute supra Supreme Court taxpayer Texas tion tioner trust United States Circuit United States Mem USCA Washington Writ of Certiorari writ of habeas York