Reports of the U.S. Board of Tax Appeals, Volume 24U.S. Government Printing Office, 1932 - Taxation |
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Page 6
... lease or rent neurocalometers , for a period of ten years . Pertinent provisions of the contract we quote as follows : The licensee hereby agrees on their part to place said NEUROCALOMETER and its method of use on the market for sale ...
... lease or rent neurocalometers , for a period of ten years . Pertinent provisions of the contract we quote as follows : The licensee hereby agrees on their part to place said NEUROCALOMETER and its method of use on the market for sale ...
Page 7
... leasing contracts , $ 40,559.48 of which it reported as gross income and the balance as " unearned " income . In this ... lease . The respondent holds that for each of these years the peti- tioner should have reported , as a part of his ...
... leasing contracts , $ 40,559.48 of which it reported as gross income and the balance as " unearned " income . In this ... lease . The respondent holds that for each of these years the peti- tioner should have reported , as a part of his ...
Page 9
... leasing contract to the Palmer School of Chiropractic of Davenport , Iowa . Under the terms of this lease the school was given exclusive rights to manufacture , sell and lease neurocalometers in the United States and elsewhere , in ...
... leasing contract to the Palmer School of Chiropractic of Davenport , Iowa . Under the terms of this lease the school was given exclusive rights to manufacture , sell and lease neurocalometers in the United States and elsewhere , in ...
Page 22
... leases received by the said T. B. Hoffer as gifts , the values of which are elements in the computation of the gain ... lease in the amount of $ 225.00 . ** avers that in determining the deficiency the Commissioner erred in holding that ...
... leases received by the said T. B. Hoffer as gifts , the values of which are elements in the computation of the gain ... lease in the amount of $ 225.00 . ** avers that in determining the deficiency the Commissioner erred in holding that ...
Page 23
... leases : 1. A full leasehold interest in the Robinson lease of a tract in Young County , Texas . 2. A one - fourth interest in the Barnes lease of a tract in Comanche County , Texas . 3. A one - third interest in the Burnett lease of a ...
... leases : 1. A full leasehold interest in the Robinson lease of a tract in Young County , Texas . 2. A one - fourth interest in the Barnes lease of a tract in Comanche County , Texas . 3. A one - third interest in the Burnett lease of 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