Reports of the U.S. Board of Tax Appeals, Volume 27

Front Cover
U.S. Government Printing Office, 1933 - Taxation

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Contents

M C
l
Doughty A J
li
Cowles Louis C
lii
Carhart Daniel W 1393
liii
Braunstein Co 1409
lvi
1362 1368
lvii
Clarendon Electric Light Power Co 1374
lix
Freestone Telephone Co 1362
lxix
Burke Stanley W 1409
lxxv
Page
lxxviii
W
lxxxii
0
lxxxix
1926 Feb 26 44 Stat 9 Revenue ActContinued
c
1924 June 2 43 Stat 253 Revenue ActContinued
ci
1926 Feb 26 44 Stat 9 Revenue ActContinued Page
1
12
17
Sec
21
Page
52
31
62
Boston Safe Deposit Trust Co 26 B T A 486 197
64
Carrano Antonio R 1426
65
233
96
Caldwell Co 26 B T A 790 161 506
105
a
111
a
160
Commissioner 56 Fed 20 1021 70 547
189
Bingham 35 Fed 2d 503 847
204
Portland Cremation Association v Commissioner 31 Fed 20 813 238
238
240
245
1
260
I
274
277
277
III
287
301
301
Flambeau Paper Co
302
a
324
Botany Worsted Mills v United States 278 U S 282 90
335
United States 16 Wall 147 453
342
KerbaughEmpire Co 271 U S 170 355 657 659
355
New York Albany Lighterage Co 273 U S 346 993
367
B F Keith Corporation
417
Crow 147 Ill 219
447
Bowers 24 Fed 2d 918 454
454
Regulations 74Continued Page
473
Baer Harold M
491
1
497
1396 1403
498
a
500
Chemical Bank Trust Co 25 B T A 1153 908 909 910 978
502
Friedeman William F 1359 1391
513
Jones 62 Fed 2d 496 904
522
112
539
City Bank Farmers Trust Co 23 B T A 663
561
City of Altoona v Richardson Gas Oil Co 81 Kan 717 888
580
112
611
322
632
Regulations
640
Rail Joint Co 61 Fed 2d 751 356
659
City of Winona v Botzet 169 Fed 321 257
670
912
684
b 1
698
Feb 26 44 Stat 9 Revenue
701
Whites Inc
703
200
708
Decision No Page
730
Brackett Minnie C 19 B T A 1154 342
745
Cohn Goldwater Co 15 B T A 970
750
General Mason Contractors Inc 1423
765
3
770
Ball Philip D C
785
Sansome 60 Fed 2d 931 100 411
801
324
802
Fergusson J C
814
Swenson 56 Fed 2d 545 359
819
Whittier Florence R Transferee
823
Annette A Shelden Trust 1404
837
CohnGoodman Co 7 B T A 475 65
840
a
845
Arizona Building Co 1391
847
Gage 280 U S 327 49 742 828 919 958
919
George Banta Publishing Co 1388
941
1003
950
Regulations
954
Day 11 Wall 113 256
984
g
995
1001
1001
Brix Estate In re 186 Pac 135
1007
Crystal Block Coal Coke Co 15 B T A 600
1060
Brooks Ernest 22 B T A 71 326
1068
Wiener Inc
1107
Brecher Pincus
1108
1110
1110
Hughes Robert T Transferee 1 1403
1123
Brown Sons Lumber Co 26 B T A 1192 645
1139
Wild Frank G
1144
Wilhoit F
1169
1200
1200
1208
1206
Bugher Frederick McLean 9 B T A 1155 38
1233
Frieder Leonard P
1239
293
1244
1
1255
Burke Thomas Estate 22 B T A 337 62 Fed 2d 7 815
1279
Burnet r Brooks 288 U S 378
1346
200
1347
Arnstein Emanuel Estate 1399
1360
Clark Charles W
1361
Blythewood Inc
1363
Breck Daniel
1364
Flat Top Power Co
1366
Pardee Works
1368
Coldwell Colbert 1414
1369
Board of Trade Building Inc
1370
Friedlich Margaret B 1402
1371
Finklea 0
1372
Cary Mary Flagler
1373
Bancamerica Corporation
1374
Bridgman Alice B Transferee 1400
1375
Colgate Mary 506
1376
George A Hormel Co
1377
Humes James L Transferee 1415
1379
BritishAmerican Tobacco Co Ltd 226
1381
Bodine Charles A 1360
1383
Ashey Delia A
1384
Castleton Investment Co
1385
Williams Clifton
1386
George F Rand Securities Corporation 1406
1387
Brooks Trust
1388
Bank of Kalamazoo Liquidating Agent
1389
Front Union Street Railway Co
1394
W Realty Corporation 1413
1395
Atlantic Gulf West Indies Steamship Lines
1396
Banker Vincent L et al Executors
1397
Flatbush Gas Co
1404
Canning Cora Lyon
1405
Russell
1406
Atlantic Refining Co
1409
Fleischmann Co
1410
Fitzell Robert W Estate
1413
Boston Safe Deposit Trust Co et al Executors 1373
1414
Caswell George R Transferee
1415
Atlas Powder Co 1373
1416
Colpaert Achille C
1418
Hackley Hume Transferee
1419
Gable Mrs C P
1420
Browne Agnes Prime
1421
Goetz Julius J Trustee
1423
Bouton Edward H
1425
Colston William Ainslie 1362
1426
Imperial Machine Co 136
1428
785
1430
Bullock George Estate 1371
1435
I
1437
1074
1441
19
1450
Capital Traction Co 926
1453
Cerlian Helene 1359 1391
1457
a
1463

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Common terms and phrases

Popular passages

Page 403 - reorganization' means (A) a merger or consolidation (including the acquisition by one- corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation, or substantially all the properties of another corporation...
Page 378 - President of , the corporation described in and which executed the foregoing instrument; that he knows the seal of said corporation; that the seal affixed to said instrument is such corporate seal; that it was so affixed by order of the Board of Directors of said Corporation and that he signed his name thereto by like order.
Page 75 - If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend...
Page 70 - capital assets' means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close .of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Page 823 - Future estates are either vested or contingent. They are vested, when there is a person in being, who would have an immediate right to the possession of the lands, upon the ceasing of the intermediate or precedent estate.
Page 19 - Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members or other producers, and turning back to them the proceeds of sales, less the necessary marketing expenses...
Page 329 - That the value of the gross estate of the decedent shall be determined by including the value at the time of his death...
Page 236 - ... (b) Nonresident aliens. — All persons, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having the control, receipt, custody, disposal, or payment...
Page 171 - As used In this section the term " amounts distributed In partial liquidation " means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock.
Page 477 - If an exchange is described in paragraph (1) but has the effect of the distribution of a dividend, then there shall be treated as a dividend to each distributee such an amount of the gain recognized under paragraph (1) as Is not In excess of his ratable share of the undistributed earnings and profits of the corporation accumulated after February 28, 1913. The remainder, if any, of the gain recognized under paragraph (1) shall be treated as gain from the exchange of property.

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