Supreme Court Reporter, Volym 54West Publishing Company, 1934 |
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Sida 725
... person , " within federal statutes imposing a tax on every " person " selling liquors and providing that " person " as used therein shall also include a corporation ( 26 USCA §§ 11 , 205 ( a , b ) . [ Ed . Note . - For other definitions ...
... person , " within federal statutes imposing a tax on every " person " selling liquors and providing that " person " as used therein shall also include a corporation ( 26 USCA §§ 11 , 205 ( a , b ) . [ Ed . Note . - For other definitions ...
Sida 726
... person . who sells or offers for sale foreign or domestic dis- tilled spirits , wines or malt liquors otherwise than as hereinafter provided in less quanti- ties than five wine gallons at the same time shall be regarded as a retail ...
... person . who sells or offers for sale foreign or domestic dis- tilled spirits , wines or malt liquors otherwise than as hereinafter provided in less quanti- ties than five wine gallons at the same time shall be regarded as a retail ...
Sida 727
... person , " as used in U. S. C. tit . 26 , § 205 , 26 USCA § 205 , and defined in section 11 , supra . By section 205 the tax is levied upon every " person who sells , etc. " ; and by section 11 the word " person " is to be construed as ...
... person , " as used in U. S. C. tit . 26 , § 205 , 26 USCA § 205 , and defined in section 11 , supra . By section 205 the tax is levied upon every " person who sells , etc. " ; and by section 11 the word " person " is to be construed as ...
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28 USCA action affirmed Amendment amount applied Attorney Biggs bonds carriers charged Circuit Court claim clause Commission Commissioner of Internal COMPANY Congress Const Constitution contract Corporation Court of Ap Court of Appeals criminal David BURNET decision decree defendant Digests and Indexes District Court evidence ex rel extradition Federal Trade Commission Fifth Circuit filed Fourteenth Amendment granted held Helvering Illinois income interest Internal Revenue Interstate Commerce Irving Trust Co judge judgment jurisdiction jury Justice Key Number Digests liability ment Messrs motion Ohio opinion parties payment peti Petition for writ petitioner Pigeon river plaintiff provision question Railroad rari rates reason respondent Revenue Act rule Second Circuit denied sion Stat statute suit supra Supreme Court tion tioner topic and KEY treaty trial Trust United States Circuit United States Mem USCA Washington writ of certio writ of certiorari York City