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Strana 386
Commissioner of Internal Revenue ( 1931 ) 22 BTA ( F ) 721 , a prior decision of the Board of Tax Appeals , that there was no deficiency on the part of a transferrer corporation , was held to preclude the Commissioner from asserting ...
Commissioner of Internal Revenue ( 1931 ) 22 BTA ( F ) 721 , a prior decision of the Board of Tax Appeals , that there was no deficiency on the part of a transferrer corporation , was held to preclude the Commissioner from asserting ...
Strana 398
( 2d ) 72 ) , where , the Board of Tax Appeals having held corporations affiliated in certain years , the court said that the board's decision , if " not technically res judicata , is at least prima facie evidence of " affiliation in ...
( 2d ) 72 ) , where , the Board of Tax Appeals having held corporations affiliated in certain years , the court said that the board's decision , if " not technically res judicata , is at least prima facie evidence of " affiliation in ...
Strana 1245
The fact that the holder of a judgment against a husband and wife jointly upon their joint obligation proved his judgment in the bankruptcy proceeding of the husband , and received dividends thereon , was held not to bar the creditor ...
The fact that the holder of a judgment against a husband and wife jointly upon their joint obligation proved his judgment in the bankruptcy proceeding of the husband , and received dividends thereon , was held not to bar the creditor ...
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action affirmed agreement alleged amount annotation Appeals applied assets authority Bank capital cash cause cemetery charged claim clause Commissioner considered constitute contract corporation corpus court damages death debt decision deed defendant denied determined earnings easement effect entitled estopped evidence exception fact filed give ground held holding income injury interest Internal Revenue involved issued judgment jurisdiction jury land liability loss matter ment necessary operation opinion owner paid party payment period person plaintiff plead present principal prior question reason received recover reference regards represented respect result rule shares statement statute of limitations stock dividend sufficient suit SW 2d tion trust United