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Página 234
COMMISSIONER OF INTERNAL REV- ENUE , Petitioner , V. Morton LIFTIN and Sylvia Liftin , Respondents . No. 8736 . United States Court of Appeals Fourth Circuit . Argued Jan. 8 , 1963 . Decided April 29 , 1963 .
COMMISSIONER OF INTERNAL REV- ENUE , Petitioner , V. Morton LIFTIN and Sylvia Liftin , Respondents . No. 8736 . United States Court of Appeals Fourth Circuit . Argued Jan. 8 , 1963 . Decided April 29 , 1963 .
Página 366
Internal Revenue 2025 A suit for a tax refund is barred by plaintiff's failure to file a timely claim . for refund . 26 U.S.C.A. ( I.R.C.1954 ) § 7422 ( a ) ; 26 U.S.C.A. ( I.R.C.1939 ) § 3772 ( a ) ( 2 ) . 2.
Internal Revenue 2025 A suit for a tax refund is barred by plaintiff's failure to file a timely claim . for refund . 26 U.S.C.A. ( I.R.C.1954 ) § 7422 ( a ) ; 26 U.S.C.A. ( I.R.C.1939 ) § 3772 ( a ) ( 2 ) . 2.
Página 829
Internal Revenue 305 Proceeds of loan do not constitute taxable income . 2. Internal Revenue 284 Partial payments made by govern- ment to contractor , which was to con- struct camera for government under ar- rangement whereby title to ...
Internal Revenue 305 Proceeds of loan do not constitute taxable income . 2. Internal Revenue 284 Partial payments made by govern- ment to contractor , which was to con- struct camera for government under ar- rangement whereby title to ...
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action Affirmed agree agreement alleged amended amount appellant appellee application Attorney Atty authority Bank basis Board brief cause charge Chief Judge Circuit Judge Cite as 317 City claim Company conduct considered contract conviction corporation counsel counts Court of Appeals Criminal Decided decision defendant denied determination direct dismissed District Court effect employees entered error evidence fact Federal filed Government hearing held hold indictment interest issue judgment jury L.Ed Labor Relations liability March matter meaning ment motion negligence NUMBER officer operation opinion parties patent payment person petition plaintiff present prior proceedings question reason received record respect result rule S.Ct schools statement statute suit supra testimony tion tort trial Union United violation Washington witness York