Reports of the U.S. Board of Tax Appeals, Volume 9U.S. Government Printing Office, 1929 - Taxation |
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Page 47
... liability . FINDINGS OF FACT . The petitioner is an Indiana corporation with its principal office at Fort Wayne ... liabilities of the predecessor partnership . In payment therefor its entire authorized capital stock of $ 100,000 was ...
... liability . FINDINGS OF FACT . The petitioner is an Indiana corporation with its principal office at Fort Wayne ... liabilities of the predecessor partnership . In payment therefor its entire authorized capital stock of $ 100,000 was ...
Page 86
... liability for any additional tax thereafter found to be due , and shall be entitled to receive a receipt or writing showing such discharge . As far as the record shows the petitioner made no effort to secure a discharge of his liability ...
... liability for any additional tax thereafter found to be due , and shall be entitled to receive a receipt or writing showing such discharge . As far as the record shows the petitioner made no effort to secure a discharge of his liability ...
Page 87
... liable for tax in excess of the amount of funds or property coming into his hands , as the final account filed with the probate court shows cash on hand far exceeding the tax liability . We are without competent evidence as to the value ...
... liable for tax in excess of the amount of funds or property coming into his hands , as the final account filed with the probate court shows cash on hand far exceeding the tax liability . We are without competent evidence as to the value ...
Page 89
... liabilities except as to money transactions between the corporation and the members of the Cohn family , who regarded ... liability of the corporation to be paid at some time in the future . On the returns , Forms 1031 and 1103 , under ...
... liabilities except as to money transactions between the corporation and the members of the Cohn family , who regarded ... liability of the corporation to be paid at some time in the future . On the returns , Forms 1031 and 1103 , under ...
Page 90
... liabilities to others than the Cohn family were used ; capital stock value was inserted as a liability and a balance forced by arbitrarily including an item designated " Sur- plus " in an amount sufficient to cause the liability total ...
... liabilities to others than the Cohn family were used ; capital stock value was inserted as a liability and a balance forced by arbitrarily including an item designated " Sur- plus " in an amount sufficient to cause the liability total ...
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Common terms and phrases
additional agreement alleged allowed amount Appeal assessment assets Bank basis Board capital stock cash cent Centaur Company charged claim Coal COMMISSIONER OF INTERNAL Company computing contract Corning Glass corporation cost debt decedent December 23 December 31 deduction from gross deficiency in income Delaware Corporation depreciation determined disallowed dividends Docket earnings entered on 15 equipment evidence executors expenses February 28 filed FINDINGS OF FACT follows ganister gross income held included income and profits income tax income-tax return interest INTERNAL REVENUE invested capital issue January January 31 lease Lessee Lessor liability loss lumber manufacture March net income November 25 operation opinion paid par value parties partnership payment period peti petitioner petitioner's plant preferred stock prior profits taxes Promulgated December Promulgated November purchase question Railroad received redetermination respondent Revenue Act Rule 50 salaries shares sold statute stockholders taxable taxpayer thereof tion tioner trust