United States Reports: Cases Adjudged in the Supreme Court, 7호U.S. Government Printing Office, 1965 |
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18 페이지
... tax liability for that year by $2,456.48. He contended, however, that this understatement was not willful since he ... Internal Revenue Code of 1954 provides : "Any person who willfully delivers or discloses to the Secretary or his ...
... tax liability for that year by $2,456.48. He contended, however, that this understatement was not willful since he ... Internal Revenue Code of 1954 provides : "Any person who willfully delivers or discloses to the Secretary or his ...
21 페이지
... Internal Revenue Code of 1939, which made it a misdemeanor for any person to deliver to the Collector of Revenue "any false or fraudulent list, return, account, or statement, with intent to defeat or evade the evaluation, enumeration ...
... Internal Revenue Code of 1939, which made it a misdemeanor for any person to deliver to the Collector of Revenue "any false or fraudulent list, return, account, or statement, with intent to defeat or evade the evaluation, enumeration ...
27 페이지
... tax in the future does not vitiate the willfulness requirements of §§ 7203 and 7207, it does constitute a defense to a "willful . . . [attempt] in any manner to evade or defeat any tax imposed by" the Internal Revenue Code, in violation ...
... tax in the future does not vitiate the willfulness requirements of §§ 7203 and 7207, it does constitute a defense to a "willful . . . [attempt] in any manner to evade or defeat any tax imposed by" the Internal Revenue Code, in violation ...
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antiunion motive attempt to evade bargain collectively bargaining lockout bargaining position Berra Board's finding Buffalo Linen Burnup & Sims Chicago yard coerce employees collective bargaining concerted activities conduct contract Court of Appeals Darlington Mfg Deering Milliken defendant discourage union membership discriminatory economic weapons employee rights employer's fear Erie Resistor Corp evade or defeat expired fact Food Jet hire impasse income tax income tax return intent interests Internal Revenue Code judicial review justified Labor Board labor organization Labor Relations Board locked Mackay Radio March 29 ment National Labor Relations negotiations nomic nonstruck employers permanent replacements petitioner Phelps Dodge Corp plant ployer protected concerted activities purpose Quaker State Oil reasonable Republic Aviation respondents right to strike Roger Milliken single employer Sparf statute struck employer supra temporary replacements tion trial examiner Truck Drivers Union unfair labor practice union members violation whipsaw strike willfully attempting Writ of Certiorari WSIM