American Law Reports Annotated, Svazek 130Lawyers Co-operative Publishing Company, 1941 |
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Strana 386
... held to preclude the Commissioner from asserting that its stockholders were liable as trans- ferees . But in American S. S. Co. v . Wick- wire Spencer Steel Co. ( 1934 ; DC ) 8 F Supp 562 , a prior decision of the Board of Tax Appeals ...
... held to preclude the Commissioner from asserting that its stockholders were liable as trans- ferees . But in American S. S. Co. v . Wick- wire Spencer Steel Co. ( 1934 ; DC ) 8 F Supp 562 , a prior decision of the Board of Tax Appeals ...
Strana 398
... held not res judicata as regards the taxpayer's right to classification as a personal service corporation . 6 Value of property on particular date . Where the question in both cases was the amount of a depletion deduc- tion on certain ...
... held not res judicata as regards the taxpayer's right to classification as a personal service corporation . 6 Value of property on particular date . Where the question in both cases was the amount of a depletion deduc- tion on certain ...
Strana 667
... held liable on the debt for which the instrument was given.31 The principal may be held liable on the agent's agreement to assume and pay a negotiable note executed by an- other.32 Terms of contract ; circumstances . The terms of the ...
... held liable on the debt for which the instrument was given.31 The principal may be held liable on the agent's agreement to assume and pay a negotiable note executed by an- other.32 Terms of contract ; circumstances . The terms of the ...
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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