Judicial Code and Judiciary: Hearings Before a Subcommittee of the Committee on the Judiciary, United States Senate, Eightieth Congress, Second Session, on H.R. 3214, an Act to Revise, Codify and Enact Into Law Title 28 of the United States Code Entitled "Judicial Code and Judiciary", April 22, 23, 24, and 26, and June 7, 1948Considers legislation to revise codification of Federal judicial organization, jurisdiction, venue, and court procedure. |
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administrative agency admission admitted to practice amendment American Bar Association attorney AUSTIN bill Board of Tax CARNEY certified public accountants chairman Chicago Bar Association circuit court client Commissioner Congress CORREA counsel court of appeals decisions district court enacted enrolled examination fact Federal court filed Florida Government hearing HOLZWORTH House interest Internal Revenue Code Jacksonville Judge MARIS Judge TURNER Judicial Code jurisdiction jurors jury KENNEDY lawyers laymen legislation letter litigation matter ment Miss MCQUATTERS nonlawyers opinion Otterberg OTTERBOURG petition petitioner practice law practice of law present procedure proposed provisions public defender qualified person question RANDALL referred represented respect Revenue Act revision Robsion rules Senator DONNELL Senator MOORE statement statute subcommittee Supreme Court Tax Appeals Tax Court tax law taxpayer testimony thing tion title 28 Treasury trial United States Code United States Senate United States Tax York ZINN
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Page 1 - An Act to revise, codify, and enact into law title 28 of the United States Code entitled 'Judicial Code and Judiciary' ", approved June 25, 1948 (62 Stat.
Page 169 - Code, in the same manner and to the same extent as decisions of the district courts in civil actions tried without a jury...
Page 73 - For the convenience of parties and witnesses, in the interest of justice, a district court may transfer any civil action to any other district or division where it might have been brought.
Page 277 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Page 14 - Board of Tax Appeals and the taxpayer shall continue to be represented in accordance with rules of practice prescribed by the Court. No qualified person shall be denied admission to practice before such Court because of his failure to be a member of any profession or calling.
Page 83 - It is too obvious for discussion that the practice of law is not limited to. the conduct of cases in courts. According to the generally understood definition of the practice of law...
Page 11 - States appointed to hold office during good behavior may retain his office but retire from regular active service after attaining the age of seventy years and after serving at least ten years continuously or otherwise. He shall, during the remainder of his lifetime, continue to receive the salary of the office.
Page 257 - The Board of Tax Appeals is not a court. It is an executive or administrative board, upon the decision of which the parties are given an opportunity to base a petition for review to the courts after the administrative inquiry of the Board has been had and decided.
Page 174 - I certify that the foregoing is a true and exact copy of a resolution adopted by the Utah Water and Power Board at its regular session in St.
Page 73 - A corporation may be sued in any judicial district in which it is incorporated or licensed to do business or is doing business, and such judicial district shall be regarded as the residence of such corporation for venue purposes.