Reports of the U.S. Board of Tax Appeals, Volume 24U.S. Government Printing Office, 1932 - Taxation |
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Results 1-5 of 100
Page 22
... determined deficiencies in the petitioners ' income taxes for the calendar year 1920 as follows : Docket No. 33374 ... determining the deficiency the Commissioner erred by overstating the basis for determining gain on the Comanche County ...
... determined deficiencies in the petitioners ' income taxes for the calendar year 1920 as follows : Docket No. 33374 ... determining the deficiency the Commissioner erred by overstating the basis for determining gain on the Comanche County ...
Page 24
... determined a value of $ 13.50 per share for the 12,300 shares of this stock . The entire profit upon this transaction has been treated as community income and one - half thereof taxed to each petitioner . Prior to June 19 , 1920 ...
... determined a value of $ 13.50 per share for the 12,300 shares of this stock . The entire profit upon this transaction has been treated as community income and one - half thereof taxed to each petitioner . Prior to June 19 , 1920 ...
Page 26
... determined by the respondent . With this correction , the respondent's determination of the value of the four leases is sustained . The petitioners alleged that these four leases were acquired by petitioner T. B. Hoffer by gift . The ...
... determined by the respondent . With this correction , the respondent's determination of the value of the four leases is sustained . The petitioners alleged that these four leases were acquired by petitioner T. B. Hoffer by gift . The ...
Page 27
... determine the basic date for valuing that stock . The respondent has based his determination upon August 3 , 1920 ... determined from all the circumstances of the case . In Walter v . Duffy , 287 Fed . 41 , 45 , the Circuit Court of ...
... determine the basic date for valuing that stock . The respondent has based his determination upon August 3 , 1920 ... determined from all the circumstances of the case . In Walter v . Duffy , 287 Fed . 41 , 45 , the Circuit Court of ...
Page 28
... determined . In Heiner v . Crosby , 24 Fed . ( 2d ) 191 , 193 , is the following : The fair market price or value of stock at a particular time is a question of fact , to be determined from all the circumstances . Market price implies ...
... determined . In Heiner v . Crosby , 24 Fed . ( 2d ) 191 , 193 , is the following : The fair market price or value of stock at a particular time is a question of fact , to be determined from all the circumstances . Market price implies ...
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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