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 198
... fees , it was held , in Howard and the corporation also paid fees to v . Commissioner of Internal Revenue its own attorneys , it was held , in Che- ( 1931 ) 22 BTA ( F ) 375 , that the fees nango Textile Corp. v . Commissioner paid in ...
... fees , it was held , in Howard and the corporation also paid fees to v . Commissioner of Internal Revenue its own attorneys , it was held , in Che- ( 1931 ) 22 BTA ( F ) 375 , that the fees nango Textile Corp. v . Commissioner paid in ...
Side 236
... fees and expenses of litiga- penses , and accordingly the attor- tion are deductible under § 121 of neys ' fees were apportioned between the Revenue Act of 1942 only when the amount received as overpayment the subject matter of the ...
... fees and expenses of litiga- penses , and accordingly the attor- tion are deductible under § 121 of neys ' fees were apportioned between the Revenue Act of 1942 only when the amount received as overpayment the subject matter of the ...
Side 238
... fees , should be ac- crued as of the year in which in- curred , though they were not paid until subsequent years because of lack of money with which to pay them . although the sale was not consum- mated until January 2 , 1929 , the fee ...
... fees , should be ac- crued as of the year in which in- curred , though they were not paid until subsequent years because of lack of money with which to pay them . although the sale was not consum- mated until January 2 , 1929 , the fee ...
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Vanlige uttrykk og setninger
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