United States Circuit Courts of Appeals Reports: With Key-number Annotations ... V. 1-171 [1891-1919].West, 1918 |
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Страница 1
... INCOME TAXES . Though a corporation and a number of subsidiary corporations all of whose stock ( except directors ' shares ) it owned were engaged in a common enterprise , where the corporation and each of the subsidiaries attended to ...
... INCOME TAXES . Though a corporation and a number of subsidiary corporations all of whose stock ( except directors ' shares ) it owned were engaged in a common enterprise , where the corporation and each of the subsidiaries attended to ...
Страница 2
... income for the 12 months ending December 31 , 1913 , as required by said act . In making said return the Gulf Oil Corporation cer- tified that it had not included in the statement of gross income for the year 1913 certain dividends ...
... income for the 12 months ending December 31 , 1913 , as required by said act . In making said return the Gulf Oil Corporation cer- tified that it had not included in the statement of gross income for the year 1913 certain dividends ...
Страница 3
... income tax , to wit , $ 114,034.- 34 , and also the amount of the credit allowed thereon of $ 210.06 , representing an overassessment against the corporation on the basis of its return as origi- nally filed , the two amounts ...
... income tax , to wit , $ 114,034.- 34 , and also the amount of the credit allowed thereon of $ 210.06 , representing an overassessment against the corporation on the basis of its return as origi- nally filed , the two amounts ...
Страница 5
... income for 1913 , certifying that the return did not include the dividends referred to , and giving as a reason that they had been declared and paid out of earnings and surplus that had accrued before January 1 , 1913. The collector ...
... income for 1913 , certifying that the return did not include the dividends referred to , and giving as a reason that they had been declared and paid out of earnings and surplus that had accrued before January 1 , 1913. The collector ...
Страница 6
... income " ; and , as income , Congress has directed it to be used in measuring both the taxes now in dispute . That the money ( or property ) handed over to the Corporation was a dividend we entertain no doubt . All the prop- erty ...
... income " ; and , as income , Congress has directed it to be used in measuring both the taxes now in dispute . That the money ( or property ) handed over to the Corporation was a dividend we entertain no doubt . All the prop- erty ...
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action affirmed alleged amount appellee application assignment bank bankruptcy bill bond cars cattle charge Circuit Court Circuit Judge claim commission Commissioner Prouty Comp complainant consignee construction contract corporation counsel Court of Appeals court of equity crane creditors damages declared decree deed defendant defendant's demurrage Deschutes river Digests & Indexes dismissed District Court District Judge entitled equity evidence execution fact Ferguson Company filed finding fly paper Forgy held income infringement interest Interstate Commerce Commission invention issue judgment jurisdiction jury Key-Numbered Digests land lease lien ment mortgage negligence operation opinion paid parties patent payment person petition plaintiff in error purchase purpose question railroad company reason received river rule Stat statute stockholders suit tariff testified testimony tion topic & KEY-NUMBER trial court trust United verdict Walpole Company Washington Company witness writ
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