Court Procedure in Federal Tax Cases, Հատոր 1

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