The Federal ReporterWest Publishing Company, 1943 |
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Página 193
... received , and no tax is due with respect to income that has not been and may never be received . 2. Internal revenue 264 Where taxpayer's divorced wife brought suit against taxpayer in 1933 claiming an interest in payments under oil ...
... received , and no tax is due with respect to income that has not been and may never be received . 2. Internal revenue 264 Where taxpayer's divorced wife brought suit against taxpayer in 1933 claiming an interest in payments under oil ...
Página 360
... received a " taxable gain " on ground that proportionate right in oil payments received by stockholders had a fair market value in excess of cost of stock exchanged . Revenue Act 1934 , §§ 111 , 112 ( a ) , 115 ( c ) , 26 U.S.C.A. Int ...
... received a " taxable gain " on ground that proportionate right in oil payments received by stockholders had a fair market value in excess of cost of stock exchanged . Revenue Act 1934 , §§ 111 , 112 ( a ) , 115 ( c ) , 26 U.S.C.A. Int ...
Página 361
... received 30/495 of the distribution ; Wilmer J. Boudreau , who owned 28 shares , received 28/495 of the distribution . The Boudreaus had paid $ 50.00 per share for their stock . Within a short time after liquidation of the corporation ...
... received 30/495 of the distribution ; Wilmer J. Boudreau , who owned 28 shares , received 28/495 of the distribution . The Boudreaus had paid $ 50.00 per share for their stock . Within a short time after liquidation of the corporation ...
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Judges VI | |
Federal Rules of Civil Procedure XLVI | |
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action affirmed agreement alleged amended amount appellee application Atty Bank bankruptcy bonds charged Circuit Court Circuit Judges City claim clamping Commission Commissioner of Internal Company contract corporation cost Court of Appeals creditors D.C.Code debtor decision defendant denied dismissed District Court District of Columbia effect Eminent domain employees estoppel evidence F.Supp fact Federal Power Commission Federal Trade Commission filed income insured interest interference proceeding Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board lease liability lien ment Missouri mortgage motion National Labor Relations Natural Gas operation paid parties patent payment Permanent Edition petition petitioner plaintiff prior proceeding Puerto Rico Q. R. Co question railroad reason record Revenue Act S.Ct Securities Stat statute suit supra taxpayer tion trial court trust unfair labor practices union United violation Washington Words and Phrases