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 36
... sustained . The same question was recently before the U. S. Circuit Court of Appeals for the Fifth Circuit in the ... sustain respondent on this issue . Decision will be entered under Rule 50 . JOHN A. DAVIS , PETITIONER , V ...
... sustained . The same question was recently before the U. S. Circuit Court of Appeals for the Fifth Circuit in the ... sustain respondent on this issue . Decision will be entered under Rule 50 . JOHN A. DAVIS , PETITIONER , V ...
Page 38
... sustain the burden of proof showing Titus to be a transferee of the assets of the defaulting taxpayer , and therefore hold in respect to his appeal ( Docket No. 20705 ) , that this assignment of error must be sustained . In respect to ...
... sustain the burden of proof showing Titus to be a transferee of the assets of the defaulting taxpayer , and therefore hold in respect to his appeal ( Docket No. 20705 ) , that this assignment of error must be sustained . In respect to ...
Page 41
... sustained during each of the years involved in these pro- ceedings ? ( 3 ) What is petitioners ' invested capital for each of the years up to and including 1921 ? ( 4 ) What is the correct depletion allowance for each of the years ...
... sustained during each of the years involved in these pro- ceedings ? ( 3 ) What is petitioners ' invested capital for each of the years up to and including 1921 ? ( 4 ) What is the correct depletion allowance for each of the years ...
Page 41
... sustained during each of the years involved in these pro- ceedings ? ( 3 ) What is petitioners ' invested capital for each of the years up to and including 1921 ? ( 4 ) What is the correct depletion allowance for each of the years ...
... sustained during each of the years involved in these pro- ceedings ? ( 3 ) What is petitioners ' invested capital for each of the years up to and including 1921 ? ( 4 ) What is the correct depletion allowance for each of the years ...
Page 48
... sustained . Judgment will be entered under Rule 50 . JOHN H. STEVENS , PETITIONER , v . COMMISSIONER OF INTERNAL REVENUE , RESPONDENT . Docket No. 29685. Promulgated September 17 , 1931 . Held , that the petitioner created a parol trust ...
... sustained . Judgment will be entered under Rule 50 . JOHN H. STEVENS , PETITIONER , v . COMMISSIONER OF INTERNAL REVENUE , RESPONDENT . Docket No. 29685. Promulgated September 17 , 1931 . Held , that the petitioner created a parol trust ...
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