545 United States Tax Cases Briefs of Federal And State Cases On Income Taxes
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In our eReader you can find the full English version of the book. Read 545 United States Tax Cases Briefs of Federal And State Cases On Income Taxes Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book 545 United States Tax Cases Briefs of Federal And State Cases On Income Taxes
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To quickly assess the difficulty of the text, read a short excerpt:
Defendant brought error. Affirmed.
276 545 U. S. TAX CASES Facts: Plaintiff filed his first appeal with the Commissioner for the recovery of the taxes on Feb. 8, 1866, and this was rejected by the Commissioner on May 7, 1866, because it was not duly made on proper forms. Afterwards, on Jan. 8, 1868, he made an appeal in proper form which was entertained by the Commissioner and re- jected on January 22, 1879. The defense raised to this suit was the statute of limitations.
Question: (1) Should th...e first appeal be treated as the basis for deterrnining the time within which plaintiff must bring his suit?
(2) Treating the second appeal as the one to be considered, was the action barred by plaintiff's failure to start suit within twelve months from the date of that appeal?
Decision : (1) The first appeal was rejected for mere informality by the Commissioner who entertained the subsequent appeal, made hi proper form, as rightly prosecuted. The latter was the appeal contemplated by the statute.
What to read after 545 United States Tax Cases Briefs of Federal And State Cases On Income Taxes?
You can find similar books in the "Read Also" column, or choose other free books by William Kixmiller to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
Defendant brought error. Affirmed.
276 545 U. S. TAX CASES Facts: Plaintiff filed his first appeal with the Commissioner for the recovery of the taxes on Feb. 8, 1866, and this was rejected by the Commissioner on May 7, 1866, because it was not duly made on proper forms. Afterwards, on Jan. 8, 1868, he made an appeal in proper form which was entertained by the Commissioner and re- jected on January 22, 1879. The defense raised to this suit was the statute of limitations.
Question: (1) Should th...e first appeal be treated as the basis for deterrnining the time within which plaintiff must bring his suit?
(2) Treating the second appeal as the one to be considered, was the action barred by plaintiff's failure to start suit within twelve months from the date of that appeal?
Decision : (1) The first appeal was rejected for mere informality by the Commissioner who entertained the subsequent appeal, made hi proper form, as rightly prosecuted. The latter was the appeal contemplated by the statute.
What to read after 545 United States Tax Cases Briefs of Federal And State Cases On Income Taxes?
You can find similar books in the "Read Also" column, or choose other free books by William Kixmiller to read onlineMoreLess
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