Reports of the U.S. Board of Tax Appeals, Volume 24U.S. Government Printing Office, 1932 - Taxation |
From inside the book
Results 1-5 of 100
Page 1
... ResponDENT . ARMSTRONG CORK COMPANY OF SPAIN , PETITIONER , V. COMMIS- SIONER OF INTERNAL REVENUE , RESPONDENT . ARMSTRONG DEVELOPMENT COMPANY , PETITIONER , V. COMMISSIONER OF INTERNAL Revenue , ResPONDENT . Docket Nos . 23617 , 36395 ...
... ResponDENT . ARMSTRONG CORK COMPANY OF SPAIN , PETITIONER , V. COMMIS- SIONER OF INTERNAL REVENUE , RESPONDENT . ARMSTRONG DEVELOPMENT COMPANY , PETITIONER , V. COMMISSIONER OF INTERNAL Revenue , ResPONDENT . Docket Nos . 23617 , 36395 ...
Page 8
... respondent . D. D. EVINS , PETITIONER , v . COMMISSIONER OF INTERNAL REVENUE , RESPONDENT . Docket No. 32630. Promulgated September 11 , 1931 . The respondent's action in holding that the payments involved constituted taxable income for ...
... respondent . D. D. EVINS , PETITIONER , v . COMMISSIONER OF INTERNAL REVENUE , RESPONDENT . Docket No. 32630. Promulgated September 11 , 1931 . The respondent's action in holding that the payments involved constituted taxable income for ...
Page 18
... RESPONDENT . MAURICE TOBEY , PETITIONER , v . COMMISSIONER OF INTERNAL REVE- NUE , RESPONDENT . EDWARD A. GOLDEN , PETITIONER , V. COMMISSIONER OF INTERNAL REVENUE , RESPONDENT . LOUIS ROSENBERG , PETITIONER , V. COMMISSIONER OF ...
... RESPONDENT . MAURICE TOBEY , PETITIONER , v . COMMISSIONER OF INTERNAL REVE- NUE , RESPONDENT . EDWARD A. GOLDEN , PETITIONER , V. COMMISSIONER OF INTERNAL REVENUE , RESPONDENT . LOUIS ROSENBERG , PETITIONER , V. COMMISSIONER OF ...
Page 26
... 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 respondent admitted that the Robinson lease was so acquired ...
... 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 respondent admitted that the Robinson lease was so acquired ...
Page 36
... RESPONDENT . C. DICKSON TITUS , PETITIONER , V. COMMISSIONER OF INTERNAL REVENUE , RESPONDENT . Docket Nos . 20703 , 20705. Promulgated September 16 , 1931 . 1. Petitioner Davis is liable under section 280 of the Revenue Act of 1926 for ...
... RESPONDENT . C. DICKSON TITUS , PETITIONER , V. COMMISSIONER OF INTERNAL REVENUE , RESPONDENT . Docket Nos . 20703 , 20705. Promulgated September 16 , 1931 . 1. Petitioner Davis is liable under section 280 of the Revenue Act of 1926 for ...
Other editions - View all
Common terms and phrases
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