American Law Reports Annotated, Том 102Lawyers Co-operative Publishing Company, 1936 |
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Сторінка 1
... received over the cost of that exchanged , is received by an owner of stock who exchanges it for stock in another corporation , within the meaning of an income tax statute providing for taxation of excess of gains over losses received ...
... received over the cost of that exchanged , is received by an owner of stock who exchanges it for stock in another corporation , within the meaning of an income tax statute providing for taxation of excess of gains over losses received ...
Сторінка 19
... received must not only have a market value , but a " fair " market value ( Logan v . Commissioner of Internal Revenue ( 1930 ; C. C. A. 2d ) 42. F. ( 2d ) 193 ( affirmed in ( 1931 ) 283 U. S. 404 , 75 L. ed . 1143 , 51 S. Ct . 549 ) ...
... received must not only have a market value , but a " fair " market value ( Logan v . Commissioner of Internal Revenue ( 1930 ; C. C. A. 2d ) 42. F. ( 2d ) 193 ( affirmed in ( 1931 ) 283 U. S. 404 , 75 L. ed . 1143 , 51 S. Ct . 549 ) ...
Сторінка 274
... received during the year 1930 by David A. Simmon , the applicant for abatement . The relevant facts are these : A resident of New York died in 1923 leaving a will where- by funds were bequeathed in equal sums to each of two trust ...
... received during the year 1930 by David A. Simmon , the applicant for abatement . The relevant facts are these : A resident of New York died in 1923 leaving a will where- by funds were bequeathed in equal sums to each of two trust ...
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action affirmed agreement alleged amount annotation appeal application appointment authority bank beneficiary benefit bonds building cause certiorari charge claim Commissioner confession Constitution construction contract corporation court decision deed defendant denied deputy determine direct district duty effect error evidence executed existence fact filed funds given granted ground guardian hearing held holding improvements income injury interest involved issue judge judgment judicial jurisdiction jury land liability lien material matter ment municipal negligence notice objection Okla opinion original owner paid parties pass payment person petition plaintiff present proceeding proceeds question reason received reference rule sheriff statute suit supra tion transfer trial trust United usurious validation voluntary writ