[Download] "Ralston Steel Car Co. v. Commissioner of Internal Revenue" by Sixth Circuit Circuit Court Of Appeals # eBook PDF Kindle ePub Free
eBook details
- Title: Ralston Steel Car Co. v. Commissioner of Internal Revenue
- Author : Sixth Circuit Circuit Court Of Appeals
- Release Date : January 30, 1931
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 66 KB
Description
On Petition for Rehearing. It appearing to the court that the record in the instant case does not disclose any impairment of invested capital properly computed as of the time of organization of the corporate petitioner, or that the amount of invested capital allowed by the Commissioner and Board of Tax Appeals was less than the amount of such invested capital properly computed as of said date of organization, and these questions not having been raised by the pleadings, submitted to the Board of Tax Appeals, or presented to this court, it is ordered that the petition for rehearing, in respect of this issue, be and the same is hereby denied.