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 37
... respect to the obligation of the original taxpayer , so his determination to that extent must be approved . Respecting the third issue , there is nothing specific in the record to show that petitioner Titus ( Docket No. 20705 ) ...
... respect to the obligation of the original taxpayer , so his determination to that extent must be approved . Respecting the third issue , there is nothing specific in the record to show that petitioner Titus ( Docket No. 20705 ) ...
Page 38
... respect to his appeal ( Docket No. 20705 ) , that this assignment of error must be sustained . In respect to the petitioner , Davis , we think the admissions made by him on the witness stand are sufficient to show that he received the ...
... respect to his appeal ( Docket No. 20705 ) , that this assignment of error must be sustained . In respect to the petitioner , Davis , we think the admissions made by him on the witness stand are sufficient to show that he received the ...
Page 48
... respect to a portion of the stock appearing of record in his name , and two - thirds of the dividends from such stock should be excluded from his gross income . Robert N. Holt , Esq . , and C. F. Fuller , C. P. A. , for the petitioner ...
... respect to a portion of the stock appearing of record in his name , and two - thirds of the dividends from such stock should be excluded from his gross income . Robert N. Holt , Esq . , and C. F. Fuller , C. P. A. , for the petitioner ...
Page 50
... respect to property owned by himself . Perry on Trusts , vol . 1 , 6th ed . , p . 95 , states as follows : When a person sui juris orally or in writing explicitly or impliedly declares that he holds personal property in praesenti for ...
... respect to property owned by himself . Perry on Trusts , vol . 1 , 6th ed . , p . 95 , states as follows : When a person sui juris orally or in writing explicitly or impliedly declares that he holds personal property in praesenti for ...
Page 69
... respect to the sum of $ 18,200 in the manner alleged , he erred in failing to determine that gross income should be reduced by $ 10,000 , representing the exhaustion of players ' contracts , and 4. In disallowing $ 129.00 as an ordinary ...
... respect to the sum of $ 18,200 in the manner alleged , he erred in failing to determine that gross income should be reduced by $ 10,000 , representing the exhaustion of players ' contracts , and 4. In disallowing $ 129.00 as an ordinary ...
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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