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Outline of Synopsis
Selected Rulings of Committee on Appeals and Review
Table of Cases
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accrued Act of August Act of June Act of October Action at law Action to recover Affirmed allowed amended amount assessed assets bonds brought error capital stock claim COLLECTOR U. S. District Congress Constitution corporation Court of Appeals Decision deduction Demurrer depreciation dividends dollars earnings estate tax excess profits tax excise tax exempt Facts Federal gross income inheritance tax interest Internal Revenue invested capital Judgment for defendant Judgment for plaintiff July 13 June 13 law to recover lease lessee lessor levied liable March ment paid under protest payment plaintiff in error question railroad received Record recover taxes paid Revenue Act revenue stamps RULING salary Section shares Sixteenth Amendment stamp statute stockholders suit surplus taxable taxation taxpayer thereof tion transaction trust U. S. Circuit Court U. S. District Court U. S. Supreme Court United Wisconsin