American Law Reports Annotated, Том 122Lawyers Co-operative Publishing Company, 1939 |
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Сторінка 218
... paid for within the taxable year within which the use or service was re- 1. -deductions -expenses of suit for refund of tax . quired by the busi- ness of the tax- payer . This clear- ly is not the law . Likewise must we reject the ...
... paid for within the taxable year within which the use or service was re- 1. -deductions -expenses of suit for refund of tax . quired by the busi- ness of the tax- payer . This clear- ly is not the law . Likewise must we reject the ...
Сторінка 222
... paid by them in contesting an income tax deficiency asserted against the partnership for an earlier year , the corporation's payment was held to be either a voluntary payment of a debt of another or a capital expendi- ture , and not ...
... paid by them in contesting an income tax deficiency asserted against the partnership for an earlier year , the corporation's payment was held to be either a voluntary payment of a debt of another or a capital expendi- ture , and not ...
Сторінка 525
... paid the judgment . But in Adams v . Book ( 1935 ) 244 App . Div . 646 , 280 N. Y. S. 88 , where a judgment was recovered against two defendants for an injury arising from the collision of their automobiles , and the judgment was paid ...
... paid the judgment . But in Adams v . Book ( 1935 ) 244 App . Div . 646 , 280 N. Y. S. 88 , where a judgment was recovered against two defendants for an injury arising from the collision of their automobiles , and the judgment was paid ...
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