The Federal Reporter: Cases Argued and Determined in the Circuit and District Courts of the United States, Volúmenes13-14West Publishing Company, 1882 Includes cases argued and determined in the District Courts of the United States and, Mar./May 1880-Oct./Nov. 1912, the Circuit Courts of the United States; Sept./Dec. 1891-Sept./Nov. 1924, the Circuit Courts of Appeals of the United States; Aug./Oct. 1911-Jan./Feb. 1914, the Commerce Court of the United States; Sept./Oct. 1919-Sept./Nov. 1924, the Court of Appeals of the District of Columbia. |
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Página 97
... assessment . The tax , when assessed , although levied for a spe- cific purpose , is not a fund which can be dealt with by a court as an equitable asset or chose in action subject to an implied trust , and United States courts have no ...
... assessment . The tax , when assessed , although levied for a spe- cific purpose , is not a fund which can be dealt with by a court as an equitable asset or chose in action subject to an implied trust , and United States courts have no ...
Página 99
... assessment of the taxes have created a fund which constitutes a trust to be administered by a court of equity . The precise question thus presented was left undecided by the supreme court in the case of Meriwether v . Garrett , 102 ...
... assessment of the taxes have created a fund which constitutes a trust to be administered by a court of equity . The precise question thus presented was left undecided by the supreme court in the case of Meriwether v . Garrett , 102 ...
Página 100
... assessment is a step in a process of which the collection is another , and that proceeding is the only agency known to the law by which the desired result can be affected . The jurisdiction of this court is confined to compelling the ...
... assessment is a step in a process of which the collection is another , and that proceeding is the only agency known to the law by which the desired result can be affected . The jurisdiction of this court is confined to compelling the ...
Página 142
... assessments , the matter in dis- pute , as regards their right of appeal , is the separate amounts assessed to each , and not the aggregate amount ; and the distinct and separate interests cannot be united for the purpose of making up ...
... assessments , the matter in dis- pute , as regards their right of appeal , is the separate amounts assessed to each , and not the aggregate amount ; and the distinct and separate interests cannot be united for the purpose of making up ...
Página 143
... assessment of the commissioner of internal revenue is only prima facie evidence of the amount due as taxes upon distilled spirits . If not impeached , it is sufficient to justify a recovery ; but every material fact upon which liability ...
... assessment of the commissioner of internal revenue is only prima facie evidence of the amount due as taxes upon distilled spirits . If not impeached , it is sufficient to justify a recovery ; but every material fact upon which liability ...
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Términos y frases comunes
agent alleged amendment amount answer apply assessment assignee attorney authority Bank bankrupt bark bill Blatchf bonds brig cause of action champerty charge circuit court citizen claim collision complainant congress constitution construction contract corporation court of equity creditors Crosse bank damages David Wallace debt decree deed defendant demurrer district court DISTRICT JUDGE Edam entitled equity evidence execution fact filed fourteenth amendment fraud grant held infringement injunction interest issued judgment jurisdiction jury Justice land letters patent liable libelant lien light matter mechanic's lien ment Missouri mortgage opinion owner paid parties patent payment person petition plaintiff plaintiff in error possession proceedings purchase purpose question Railroad Company received removal replevin rule service of process statute steamer suit supreme court taxation testimony thereof tion trial trust United vessel writ York