545 United States Tax Cases: Briefs of Federal and State Cases on Income Taxes, Excess Profits Taxes, and Inheritance, Stamp and Miscellaneous Business Taxes |
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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 June 13 law to recover lease lessee lessor levied liable March ment net income paid under protest par value payment plaintiff in error question railroad received Record recover taxes paid Revenue Act revenue stamps RULING salary Section shares 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