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 79
... loss on the sale of the old stock . F. E. Seidman , C. P. A. , and J. S. Seidman , Esq . , for the peti- tioners . B. M. Coon , Esq . , for the respondent . These proceedings , which were consolidated for hearing and deci- sion , are ...
... loss on the sale of the old stock . F. E. Seidman , C. P. A. , and J. S. Seidman , Esq . , for the peti- tioners . B. M. Coon , Esq . , for the respondent . These proceedings , which were consolidated for hearing and deci- sion , are ...
Page 82
... loss on the sale of stock in the old company . Petitioner Hoult deducted a loss of $ 56,375 based on the difference between a cost of $ 90,000 and a selling price of $ 33,625 . Petitioner Dregge deducted a loss of $ 53,875 based on the ...
... loss on the sale of stock in the old company . Petitioner Hoult deducted a loss of $ 56,375 based on the difference between a cost of $ 90,000 and a selling price of $ 33,625 . Petitioner Dregge deducted a loss of $ 53,875 based on the ...
Page 99
... loss of $ 9,000 in 1920 on uncollectible items owed the petitioner . ( 3 ) Incorrect computation made by the ... loss of $ 7,560.66 in this connection . The Commissioner allowed a deduction of only $ 1,000 of this loss in 1920 . TIT In ...
... loss of $ 9,000 in 1920 on uncollectible items owed the petitioner . ( 3 ) Incorrect computation made by the ... loss of $ 7,560.66 in this connection . The Commissioner allowed a deduction of only $ 1,000 of this loss in 1920 . TIT In ...
Page 143
... loss resulting in 1920 from the sales of property forming a part of the corpus of the so - called trust fund deposited with the Cleveland Trust Company in accordance with the provisions of the agreement of April 30 , 1917 . The second ...
... loss resulting in 1920 from the sales of property forming a part of the corpus of the so - called trust fund deposited with the Cleveland Trust Company in accordance with the provisions of the agreement of April 30 , 1917 . The second ...
Page 195
... loss to $ 111,780.09 and its 1924 net loss to $ 112,218.07 . Included in the salaries for the period December 15 , 1920 , to Octo- ber 31 , 1922 , is the salary of W. B. Logan , at $ 15,000 per annum , and that of a research man and his ...
... loss to $ 111,780.09 and its 1924 net loss to $ 112,218.07 . Included in the salaries for the period December 15 , 1920 , to Octo- ber 31 , 1922 , is the salary of W. B. Logan , at $ 15,000 per annum , and that of a research man and his ...
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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