American Law Reports Annotated, Том 130Lawyers Co-operative Publishing Company, 1941 |
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Результати 1-3 із 83
Сторінка 380
... decision of the state tax commission from which he did not appeal . 2. United States Board of Tax Appeals . The Revenue Act of 1924 did not provide for direct judicial review of decisions of the United States Board of Tax Appeals , and ...
... decision of the state tax commission from which he did not appeal . 2. United States Board of Tax Appeals . The Revenue Act of 1924 did not provide for direct judicial review of decisions of the United States Board of Tax Appeals , and ...
Сторінка 381
... decision is with- out merit . " Moreover , a number of District Courts have held decisions of the Board of Tax Appeals , from which no appeal was taken , res judicata in sub- sequent cases involving different tax years . Chicago ...
... decision is with- out merit . " Moreover , a number of District Courts have held decisions of the Board of Tax Appeals , from which no appeal was taken , res judicata in sub- sequent cases involving different tax years . Chicago ...
Сторінка 399
... decision was held not to be res judicata , on the ground that different issues were involved . The prior decision had held the taxpayer not entitled to a bad debt deduction in one year , on account of the differ- ence between the amount ...
... decision was held not to be res judicata , on the ground that different issues were involved . The prior decision had held the taxpayer not entitled to a bad debt deduction in one year , on account of the differ- ence between the amount ...
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affirmed alleged amount Ann Cas annotation App Div applied assets Asso Bank BTA F Cal App capital cash dividend cause of action cemetery charge-off claim clause Commissioner of Internal contract corporation corpus court damages death decision declared deed defendant dends divi duces tecum earnings enacting clause estopped estoppel evidence F Supp fact fendant held income tax infra injury intact value interest Internal Revenue judgment jurisdiction jury land liability lien liquor LRA NS Massachusetts rule ment Misc mortgage NJ Eq paid party payment Pennsylvania rule person plaintiff plead the statute preferred stock prior question remainderman replevin res judicata shares St Rep stat statute of limitations stock dividend stockholders subpoena subpoena duces tecum suit supra SW 2d taxpayer tenant testator Tex Civ App tion trust usurious writ writ of certiorari