26 U.S.C. § 5113
Investigation of claims
For the purpose of ascertaining the correctness of any claim filed under this subpart, the Secretary is authorized to examine any books, papers, records, or memoranda bearing upon the matters required to be alleged in the claim, to require the attendance of the person filing the claim or of any officer or employee of such person or the attendance of any other person having knowledge in the premises, to take testimony with reference to any matter covered by the claim, and to administer oaths to any person giving such testimony.
Notes of Decisions
Cited in 2
cases, 1935–1971 · leading case: First Nat. Bank of Boston v. United States, 76 F.2d 200 (1st Cir. 1935).
First Nat. Bank of Boston v. United States, 76 F.2d 200 (1st Cir. 1935). “” It is clear that acquisition as used in these acts means acquisition of title and not of possession. As the Committee on Ways and Means pointed out in its report to the House No.”
United States v. Goldfell Enter., Inc., 450 F.2d 106 (7th Cir. 1971). “, Title 26 U. S.C. §§ 5113(b) “No liquor store * * * operated by a State * * * shall be required to pay any special tax * * * ” and (e) “No retail dealer * * * selling in liquidation * * * shall be deemed to be a wholesale dealer * * *.”
26 U.S.C. § 5113(b): 1 case
United States v. Goldfell Enter., Inc., 450 F.2d 106 (7th Cir. 1971). “, Title 26 U. S.C. §§ 5113(b) “No liquor store * * * operated by a State * * * shall be required to pay any special tax * * * ” and (e) “No retail dealer * * * selling in liquidation * * * shall be deemed to be a wholesale dealer * * *.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.