Court Procedure in Federal Tax Cases, Volumen1Prentice-Hall, Incorporated, 1929 - 440 páginas |
Dentro del libro
Resultados 1-3 de 87
Página 24
... question of fact . However , there is pre- sented another question . In proceedings before the Board the burden of proof is upon the taxpayer.17 This means that he " must introduce sufficient evidence to make a prima facie showing that ...
... question of fact . However , there is pre- sented another question . In proceedings before the Board the burden of proof is upon the taxpayer.17 This means that he " must introduce sufficient evidence to make a prima facie showing that ...
Página 79
... question raised , and , if any of such essential matters are not included , the question must be ignored by the Appellate Court . Thus , for example , we have seen that it is necessary , to reserve a question for consideration , that ...
... question raised , and , if any of such essential matters are not included , the question must be ignored by the Appellate Court . Thus , for example , we have seen that it is necessary , to reserve a question for consideration , that ...
Página 315
... question of substance not theretofore determined by this court , or has decided it in a way probably not in accord ... question of local law in a way probably in conflict with applicable local decisions ; or has decided an important ...
... question of substance not theretofore determined by this court , or has decided it in a way probably not in accord ... question of local law in a way probably in conflict with applicable local decisions ; or has decided an important ...
Contenido
CHAPTER | 3 |
Petition for Review of Decision on the Merits | 6 |
Praecipe for the Record | 12 |
Derechos de autor | |
Otras 62 secciones no mostradas
Términos y frases comunes
36 Stat affirmed allowed amended amount appellate court appellee assessment assignment of errors attorney bill of exceptions Board of Tax bond brief cause certified Circuit Court citation claim for refund clerk collection collector Commissioner of Internal Company copies costs counsel Court of Appeals Court of Claims decision defendant deficiency deposition District Court District of Columbia docket enactment Equity Rules February 26 Federal courts findings of fact hearing held Internal Revenue issue January 31 judge judgment or decree Judicial Code jurisdiction justice lower court matters ment notice objection paid petition for review petitioner plaintiff plaintiff in error pleadings printed proceeding proper question record redetermination rendered Revenue Act subdivision suit Supreme Court Tax Appeals taxpayer thereof tion Title 28 transcript trial court Tucker Act Uniform Rules United States Board United States Code unless witnesses writ of certiorari writ of error