American Jurisprudence: A Comprehensive Text Statement of American Case Law as Developed in the Cases and Annotations in the Annotated Reports System, Being a Rewriting of Ruling Case Law to Reflect the Modern Developments of the Law, Հատոր 30Bancroft-Whitney Company, 1936 |
From inside the book
Արդյունքներ 86–ի 1-ից 3-ը:
Էջ 363
... proceeding concerning a tax for one period has been held not to operate as estoppel in a different proceeding concerning a tax of the same kind for another period , where the issues in the two proceed- ings are not identical.20 If the ...
... proceeding concerning a tax for one period has been held not to operate as estoppel in a different proceeding concerning a tax of the same kind for another period , where the issues in the two proceed- ings are not identical.20 If the ...
Էջ 381
... proceeding against the property is separate and distinct from the prosecution against the person . 20 Therefore , conviction in a criminal proceeding is not a bar to proceedings to forfeit the property of the offender , 1 unless it is ...
... proceeding against the property is separate and distinct from the prosecution against the person . 20 Therefore , conviction in a criminal proceeding is not a bar to proceedings to forfeit the property of the offender , 1 unless it is ...
Էջ 808
... proceedings to prevent the destruction.17 The view has been taken that where the proceeding for the destruction of liquor is in the nature of a criminal proceeding , 18 it is to be carried out with all the constitutional safeguards of ...
... proceedings to prevent the destruction.17 The view has been taken that where the proceeding for the destruction of liquor is in the nature of a criminal proceeding , 18 it is to be carried out with all the constitutional safeguards of ...
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American Jurisprudence: A Comprehensive Text Statement of American ..., Հատոր 30 Հատվածի դիտում - 1936 |
Common terms and phrases
58 S Ct 66 S Ct 75 S Ct 86 L ed 97 L ed action affd ALR2d Amendment amount Ann Cas Anno Appeals applied assessment authority Bank bond CA2d CA3d CA5th CA6th CA7th CA8th CA9th cert claim claimants collateral estoppel collector Commissioner Congress constitutional contract corporation decision defendant deficiency determination distilled effect ex rel fact federal tax filed forfeiture gift tax held Helvering imposed income tax infra interest Internal Revenue Code interpleader intoxicating liquors judgment jurisdiction legislative liability license LRA NS manufacture ment nation offense option law overpayment paid parties payment penalty person plaintiff prohibition prosecution provision purpose question refund regulation res judicata rule So2d St Rep statutory suit supra SW2d Tax Court tax lien taxable taxation taxpayer territory tion transferee United violation