Reports of the U.S. Board of Tax Appeals, Volume 24U.S. Government Printing Office, 1932 - Taxation |
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Page 14
... Court of the United States in May v . Heiner , 281 U. S. 238 , and the amendment to section 302 ( c ) of the Revenue Act of 1926 ( which section corre- sponds to the provisions of the 1921 Act here under consideration ) , adopted in ...
... Court of the United States in May v . Heiner , 281 U. S. 238 , and the amendment to section 302 ( c ) of the Revenue Act of 1926 ( which section corre- sponds to the provisions of the 1921 Act here under consideration ) , adopted in ...
Page 16
... court finding there was no fraud , actual or constructive , and that the price was adequate . This decision was sustained by the Supreme Court of California in a decision rendered April 30 , 1931. The trial of the action consumed ...
... court finding there was no fraud , actual or constructive , and that the price was adequate . This decision was sustained by the Supreme Court of California in a decision rendered April 30 , 1931. The trial of the action consumed ...
Page 18
... court costs incurred in defending a suit in tort charging fraud and asking dam- ages in the sum of $ 10,000,000 in connection with the purchase of certain German - owned sugar interests in Hawaii . The defense was entirely successful ...
... court costs incurred in defending a suit in tort charging fraud and asking dam- ages in the sum of $ 10,000,000 in connection with the purchase of certain German - owned sugar interests in Hawaii . The defense was entirely successful ...
Page 36
... Court of Appeals for the Fifth Circuit in the case of Lucas v . Baucum , 50 Fed . ( 2d ) 806 , and the court there held that where land inherited by a wife in Louisiana was administered by her husband , who in 1921 negotiated oil leases ...
... Court of Appeals for the Fifth Circuit in the case of Lucas v . Baucum , 50 Fed . ( 2d ) 806 , and the court there held that where land inherited by a wife in Louisiana was administered by her husband , who in 1921 negotiated oil leases ...
Page 66
... Court of the District of Maryland , claiming , among other things , " that defendant may be decreed to account for and pay to claimant the profits or income thus unlawfully derived from the violation of claimant's rights ** In a ...
... Court of the District of Maryland , claiming , among other things , " that defendant may be decreed to account for and pay to claimant the profits or income thus unlawfully derived from the violation of claimant's rights ** In a ...
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acquired agreed agreement alleged allowed Amalgamated Sugar Company amount assessment assets basis beneficiaries Board bonds capital stock cash cent Centaur Company claimed COMMISSIONER OF INTERNAL common stock computing contract corporation cost Court death debts decedent December 31 deduction depletion depreciation determined disallowed distribution dividends Docket Executors expenses February 28 filed FINDINGS OF FACT follows gifts inter vivos gross income held included income tax income-tax return interest INTERNAL REVENUE inventory invested capital issue January June 30 lease lessee lessor liability Loew's Incorporated loss Lumber March ment net income operating opinion paid par value parties partnership payment period peti petitioner petitioner contends petitioner's preferred stock prior proceeding profits purchase Railroad real estate received respect respondent respondent's Revenue Act Robert Pitman Rule 50 shares sold statute stipulated stockholders supra surplus taxable income taxpayer thereof thereto tion tioner transfer trust wife