The Federal ReporterWest Publishing Company, 1946 |
Dentro del libro
Resultados 1-3 de 70
Página 353
... Court of Appeals , Eighth Circuit . Oct. 24 , 1945 . Rehearing Denied Nov ... tax purposes , depends on anal- ysis of the terms of the trust and all cir ... tax statute . Int.Rev . Code , § 22 ( a ) , 26 U.S.C.A.Int . Rev. Code ...
... Court of Appeals , Eighth Circuit . Oct. 24 , 1945 . Rehearing Denied Nov ... tax purposes , depends on anal- ysis of the terms of the trust and all cir ... tax statute . Int.Rev . Code , § 22 ( a ) , 26 U.S.C.A.Int . Rev. Code ...
Página 356
sole factor necessary to sustain a finding of the Tax Court that the grantor may be treated as the owner . It said : " " * * * no one fact is normally decisive " of the ques- tion of ownership of a trust fund for tax purposes ...
sole factor necessary to sustain a finding of the Tax Court that the grantor may be treated as the owner . It said : " " * * * no one fact is normally decisive " of the ques- tion of ownership of a trust fund for tax purposes ...
Página 1096
Tax Court must stand . - Stockstrom v . C. I. determining that reserve for bad debts could R. , 151 F.2d 353 . Mixed questions of law 718 ( a ) and fact . C.C.A.2 . The Tax Court's decision that tax- payer elected to use reserve method ...
Tax Court must stand . - Stockstrom v . C. I. determining that reserve for bad debts could R. , 151 F.2d 353 . Mixed questions of law 718 ( a ) and fact . C.C.A.2 . The Tax Court's decision that tax- payer elected to use reserve method ...
Contenido
TABLE OF CONTENTS | 155 |
Tables of Cases Reported XV | 241 |
Text of Opinions 1 | 734 |
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9 Cir action affirmed alleged amended amount appellant appellee application attorney Board bonds Bowles Buder Burlington car cause cause of action certiorari charged Chester Bowles Circuit Court Circuit Judges Cite as 151 claims commerce Commission Commissioner complaint Congress conspiracy contract corporation counsel counts Court of Appeals Criminal decision defendant denied dismissed District Court Emergency Price Control employees equitable evidence F.Supp fact Federal Federal Power Act filed habeas corpus holders income indictment insured interest issue Jones Act judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed maximum prices ment mortgage motion Office operation opinion paid parties patent payment petition petitioner plaintiff Price Administrator Price Control Act proceeding provisions question railroad rent rule S.Ct Section Securities shares Stat statute supra Tax Court tion trade-mark trial court trust U. S. Atty U.S.C.A.Appendix United United States Attorney valid violation Washington York York City