Reports of the U.S. Board of Tax Appeals, Volume 24U.S. Government Printing Office, 1932 - Taxation |
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Page 12
... issue of misnomer , and prosecuted that appeal to its con- clusion . By thus accepting the deficiency notice for its own petitioner has cured any error of which it might previously have complained . Cf. Kay Manufacturing Co. , 18 ...
... issue of misnomer , and prosecuted that appeal to its con- clusion . By thus accepting the deficiency notice for its own petitioner has cured any error of which it might previously have complained . Cf. Kay Manufacturing Co. , 18 ...
Page 26
... issues relating to the basic value of four oil leases and the manner in which these leases were acquired . No proof as to ... issue the fair market value of the shares of the Fensland Oil Company stock received upon the sale of certain ...
... issues relating to the basic value of four oil leases and the manner in which these leases were acquired . No proof as to ... issue the fair market value of the shares of the Fensland Oil Company stock received upon the sale of certain ...
Page 37
... issue in this opinion . Phillips v . Commissioner of Internal Revenue , 283 U. S. 589 . On the second issue , no evidence was offered at the hearing to impeach the finding of the respondent in respect to the obligation of the original ...
... issue in this opinion . Phillips v . Commissioner of Internal Revenue , 283 U. S. 589 . On the second issue , no evidence was offered at the hearing to impeach the finding of the respondent in respect to the obligation of the original ...
Page 46
... issues for our determination . In view of this concession we have not set out the facts relating to this issue or made a finding thereon . The first issue , while vaguely stated , is whether the collection of the tax is now barred by ...
... issues for our determination . In view of this concession we have not set out the facts relating to this issue or made a finding thereon . The first issue , while vaguely stated , is whether the collection of the tax is now barred by ...
Page 65
... issue involved , and that is an issue of law . There is no controverted issue of fact . The issue of law , however , does present several phases which have to be decided separately . The basic issue is submitted in petitioner's one ...
... issue involved , and that is an issue of law . There is no controverted issue of fact . The issue of law , however , does present several phases which have to be decided separately . The basic issue is submitted in petitioner's one ...
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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