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Charles P. Smith (judge)
Charles Perley Smith (December 12, 1878 – July 6, 1948) was a judge of the United States Board of Tax Appeals, and later the United States Tax Court from 1924 to 1946. Smith received an A.B. from Brown University, and studied law at Brown and George Washington University."Newly Appointed Tax Board To Be Organized At Once", ''The Baltimore Sun'' (July 4, 1924), p. 6."Thirteen Members of Board of Tax Appeals Reappointed", ''National Income Tax Magazine'' (June 1926), vol. 4, no. 6, p. 206-210. Born in Windham, New Hampshire,"Kansas Citian is Appointed Judge of U.S. Tax Court", ''Moberly Monitor-Index'' (May 29, 1946), p. 2. Smith later resided in Boston. From 1905 until his appointment to the Bureau of Internal Revenue in 1914, Smith was employed in the Census Bureau. Following his transfer to the solicitor's office he served for a time as head of one of the interpretative divisions. He was appointed assistant to the commissioner June 14, 1921, in which capacity he served until hi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Charles P
Charles is a masculine given name predominantly found in English and French speaking countries. It is from the French form ''Charles'' of the Proto-Germanic name (in runic alphabet) or ''*karilaz'' (in Latin alphabet), whose meaning was "free man". The Old English descendant of this word was '' Ċearl'' or ''Ċeorl'', as the name of King Cearl of Mercia, that disappeared after the Norman conquest of England. The name was notably borne by Charlemagne (Charles the Great), and was at the time Latinized as ''Karolus'' (as in ''Vita Karoli Magni''), later also as '' Carolus''. Some Germanic languages, for example Dutch and German, have retained the word in two separate senses. In the particular case of Dutch, ''Karel'' refers to the given name, whereas the noun ''kerel'' means "a bloke, fellow, man". Etymology The name's etymology is a Common Germanic noun ''*karilaz'' meaning "free man", which survives in English as churl (< Old English ''ċeorl''), which developed its depr ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Board Of Tax Appeals
The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment rule" ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Tax Court
The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment rule" ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Bachelor Of Arts
Bachelor of arts (BA or AB; from the Latin ', ', or ') is a bachelor's degree awarded for an undergraduate program in the arts, or, in some cases, other disciplines. A Bachelor of Arts degree course is generally completed in three or four years, depending on the country and institution. * Degree attainment typically takes four years in Afghanistan, Armenia, Azerbaijan, Bangladesh, Brazil, Brunei, China, Egypt, Ghana, Greece, Georgia, Hong Kong, Indonesia, Iran, Iraq, Ireland, Japan, Kazakhstan, Kenya, Kuwait, Latvia, Lebanon, Lithuania, Mexico, Malaysia, Mongolia, Myanmar, Nepal, Netherlands, Nigeria, Pakistan, the Philippines, Qatar, Russia, Saudi Arabia, Scotland, Serbia, South Korea, Spain, Sri Lanka, Taiwan, Thailand, Turkey, Ukraine, the United States and Zambia. * Degree attainment typically takes three years in Albania, Australia, Bosnia and Herzegovina, the Caribbean, Iceland, India, Israel, Italy, New Zealand, Norway, South Africa, Switzerland, the Canadian province of ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Brown University
Brown University is a private research university in Providence, Rhode Island. Brown is the seventh-oldest institution of higher education in the United States, founded in 1764 as the College in the English Colony of Rhode Island and Providence Plantations. Brown is one of nine colonial colleges chartered before the American Revolution. Admissions at Brown is among the most selective in the United States. In 2022, the university reported a first year acceptance rate of 5%. It is a member of the Ivy League. Brown was the first college in the United States to codify in its charter that admission and instruction of students was to be equal regardless of their religious affiliation. The university is home to the oldest applied mathematics program in the United States, the oldest engineering program in the Ivy League, and the third-oldest medical program in New England. The university was one of the early doctoral-granting U.S. institutions in the late 19th century, adding masters ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
George Washington University
, mottoeng = "God is Our Trust" , established = , type = Private federally chartered research university , academic_affiliations = , endowment = $2.8 billion (2022) , president = Mark S. Wrighton , provost = Christopher Bracey , students = 27,159 (2016) , undergrad = 11,244 (2016) , postgrad = 15,486 (2016) , other = 429 (2016) , faculty = 2,663 , city = Washington, D.C. , country = U.S. , campus = Urban, , former_names = Columbian College (1821–1873)Columbian University (1873–1904) , sports_nickname = Colonials , mascot = George , colors = Buff & blue , sporting_affiliations = NCAA Division I – A-10 , website = , free_label = Newspaper , ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Windham, New Hampshire
Windham is a suburban town in Rockingham County, New Hampshire, United States. The population at the 2020 census was 15,817, up from 13,592 in 2010. History The area was initially home to the Pawtucket Native Americans. Scots-Irish immigrants began to settle in the area in 1719. The region was known as "Nutfield," and included what are now the neighboring towns of Derry and Londonderry. By 1721 some of the original settlers petitioned to form a separate independent community. Governor Benning Wentworth granted this request in 1742. One published theory holds that the community's name refers to Windham, Ireland, harkening back to the petitioners' homeland. However, it has been alternatively postulated that the town was named after Sir Charles Wyndham, 2nd Earl of Egremont, a member of Parliament from 1734 to 1750, Secretary of State for the Southern Department from 1761 to 1763, and a good friend of Governor Wentworth. The town of Windham was originally a parish of Londonder ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Calvin Coolidge
Calvin Coolidge (born John Calvin Coolidge Jr.; ; July 4, 1872January 5, 1933) was the 30th president of the United States from 1923 to 1929. Born in Vermont, Coolidge was a History of the Republican Party (United States), Republican lawyer from New England who climbed up the ladder of Massachusetts state politics, becoming the state's Governor of Massachusetts, 48th governor. His response to the Boston Police Strike of 1919 thrust him into the national spotlight as a man of decisive action. Coolidge was elected the country's 29th vice president of the United States, vice president the next year, succeeding the presidency upon the sudden death of President Warren G. Harding in 1923. Elected in his own right in 1924 United States presidential election, 1924, Coolidge gained a reputation as a small-government Conservatism in the United States, conservative distinguished by a taciturn personality and dry sense of humor, receiving the nickname "Silent Cal". Though his widespread p ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Fort Worth Star-Telegram
The ''Fort Worth Star-Telegram'' is an American daily newspaper serving Fort Worth and Tarrant County, the western half of the North Texas area known as the Metroplex. It is owned by The McClatchy Company. History In May 1905, Amon G. Carter accepted a job as an advertising space salesman in Fort Worth. A few months later, he agreed to help finance and run a new newspaper in town. The ''Fort Worth Star'' printed its first newspaper on February 1, 1906, with Carter as the advertising manager. The ''Star'' lost money, and was in danger of going bankrupt when Carter had an audacious idea: raise additional money and purchase his newspaper's main competition, the ''Fort Worth Telegram''. In November 1908, the ''Star'' purchased the ''Telegram'' for $100,000, and the two newspapers combined on January 1, 1909, into the ''Fort Worth Star-Telegram''. From 1923 until after World War II, the ''Star-Telegram'' was distributed over one of the largest circulation areas of any newspaper in t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1878 Births
Events January–March * January 5 – Russo-Turkish War – Battle of Shipka Pass IV: Russian and Bulgarian forces defeat the Ottoman Empire. * January 9 – Umberto I becomes King of Italy. * January 17 – Battle of Philippopolis: Russian troops defeat the Turks. * January 23 – Benjamin Disraeli orders the British fleet to the Dardanelles. * January 24 – Russian revolutionary Vera Zasulich shoots at Fyodor Trepov, Governor of Saint Petersburg. * January 28 – ''The Yale News'' becomes the first daily college newspaper in the United States. * January 31 – Turkey agrees to an armistice at Adrianople. * February 2 – Greece declares war on the Ottoman Empire. * February 7 – Pope Pius IX dies, after a 31½ year reign (the longest definitely confirmed). * February 8 – The British fleet enters Turkish waters, and anchors off Istanbul; Russia threatens to occupy Istanbul, but does not carry out the threat. * Febru ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1948 Deaths
Events January * January 1 ** The General Agreement on Tariffs and Trade (GATT) is inaugurated. ** The Constitution of New Jersey (later subject to amendment) goes into effect. ** The railways of Britain are nationalized, to form British Railways. * January 4 – Burma gains its independence from the United Kingdom, becoming an independent republic, named the ''Union of Burma'', with Sao Shwe Thaik as its first President, and U Nu its first Prime Minister. * January 5 ** Warner Brothers shows the first color newsreel (''Tournament of Roses Parade'' and the '' Rose Bowl Game''). ** The first Kinsey Report, ''Sexual Behavior in the Human Male'', is published in the United States. * January 7 – Mantell UFO incident: Kentucky Air National Guard pilot Thomas Mantell crashes while in pursuit of an unidentified flying object. * January 12 – Mahatma Gandhi begins his fast-unto-death in Delhi, to stop communal violence during the Partition of India. * January 1 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Judges Of The United States Tax Court
The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment rule" ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
