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Книги Книги 110 от 14 за If a taxpayer receives earnings under a claim of right and without restriction as....
" If a taxpayer receives earnings under a claim of right and without restriction as to its disposition, he has received income which he is required to return, even though it may still be claimed that he is not entitled to retain the money, and even though... "
Cases Decided in the United States Court of Claims - Страница 179
по United States. Court of Claims - 1941
Пълен достъп - Информация за книгата

United States Reports: Cases Adjudged in the Supreme Court at ..., Том 286

United States. Supreme Court - 1932
...it first became entitled to them and when it actually received them. If a taxpayer receives earnings under a claim of right and without restriction as to its disposition, he has received income which he is required to return, even though it may still be claimed that he...

United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ...

United States. Supreme Court - 1932
...it first became entitled to them and when it actually received them. If a taxpayer receives earnings under a claim of right and without restriction as to its disposition, he has received income which he is required to return, even though it may still be claimed that he...

The Taxing Power of the Federal and State Governments: Report to the Joint ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1936 - 125 страници
...taxed, though it was in the making long before (citations omitted). But if a taxpayer receives earnings under a claim of right and without restriction as to its disposition, he has received income, even though he may still be held liable to restore its equivalent.125" * From...

United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ...

United States. Supreme Court - 1951
...Oil v. Burnet, 286 US 417, In the North American Oil case we said: "If a taxpayer receives earnings under a claim of right and without restriction as to its disposition, he has received income which he is required to return, even though it may still be claimed that he...

Tax Cases Decided with Opinions by the Supreme Court of the United States

Congress. Internal Revenue Taxation Joint Committee - 1953
...is that by Mr. Justice Brandeis in the North American Oil opinion : "If a taxpayer receives earnings under a claim of right and without restriction as to its disposition, he has received income which he is required to return, even though it may still be claimed that he...

Prepaid Income and Reserve for Estimated Expenses: Hearings ... 84th ...

United States. Congress. House. Committee on Ways and Means - 1955 - 302 страници
...The Supreme Court stated the elaim-of-right doctrine as follows : w "If a taxpayer receives earnings under a claim of right, and without restriction as to its disposition, he has received income which he is required to return (for tax purposes) even though it may still be...

Prepaid Income and Reserves for Estimated Expenses ... Hearings .. on H.R ...

United States. Congress. House. Committee on Ways and Means - 1955 - 302 страници
...The Supreme Court stated the claim-of-right doctrine as follows : M "If a taxpayer receives earnings under a claim of right, and without restriction as to its disposition, he has received income which he is required to return (for tax purposes) even though it may still be...

Reports of the Tax Court of the United States, Том 31

United States. Tax Court - 1959
...Brandéis in North American Oil Consolidated v. Burnet, 286 US 417,424: If a taxpayer receives earnings under a claim of right and without restriction as to its disposition, he has received income which he is required to return, even though it may still be claimed that he...

United States Reports: Cases Adjudged in the Supreme Court at ..., Том 394

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1969
...See GCM 16730, XV-1 Cum. Bull. 179, 181 (1936): "In the instant case the taxpayer received the income under a claim of right and without restriction as to its disposition. On authority of the cases cited herein, this office is of the opinion that the profits in question...

Reports of the United States Tax Court, Том 54

United States. Tax Court - 1970
...for the Court, then enunciated the oft-quoted claim-of -right rule : If a taxpayer receives earnings under a claim of right and without restriction as to its disposition, he has received income which he is required to return, even though it may still be claimed that he...




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