American Law Reports Annotated, Svazek 130Lawyers Co-operative Publishing Company, 1941 |
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Strana 105
... taxpayer made an agreement in in February , 1923 , whereby the latter was to erect a stadium with a seating capacity for not less than 12,000 spectators in return for which the Association was to award certain matches to the taxpayer ...
... taxpayer made an agreement in in February , 1923 , whereby the latter was to erect a stadium with a seating capacity for not less than 12,000 spectators in return for which the Association was to award certain matches to the taxpayer ...
Strana 223
... taxpayer must show that he does not keep books , in order for this principle to apply . Pryibil v . Com- missioner of Internal Revenue ( 1934 ) 31 BTA ( F ) 164 , where the board rec- ognized that “ if a taxpayer keeps no books and is ...
... taxpayer must show that he does not keep books , in order for this principle to apply . Pryibil v . Com- missioner of Internal Revenue ( 1934 ) 31 BTA ( F ) 164 , where the board rec- ognized that “ if a taxpayer keeps no books and is ...
Strana 224
... taxpayer involved in that case kept a stock and bond register , and the case is considered further supra , II a . But in Hayes v . Commissioner of Internal Revenue ( 1927 ) 7 BTA ( F ) 936 , denying a deduction , the Board of Tax ...
... taxpayer involved in that case kept a stock and bond register , and the case is considered further supra , II a . But in Hayes v . Commissioner of Internal Revenue ( 1927 ) 7 BTA ( F ) 936 , denying a deduction , the Board of Tax ...
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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