Cases Decided in the Court of Claims of the United States, Volume 64U.S. Government Printing Office, 1928 - Law reports, digests, etc |
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Results 1-5 of 94
Page x
... Shipping Board . CALVERT MORTGAGE CO ----- . 261 Refund of income tax ; building and loan associations . CANADIAN MILL & ELEVATOR CO- 700 Recovery of funds retained by Food Administration . CAPE MAY , CITY OF- . 407 Taking of land ...
... Shipping Board . CALVERT MORTGAGE CO ----- . 261 Refund of income tax ; building and loan associations . CANADIAN MILL & ELEVATOR CO- 700 Recovery of funds retained by Food Administration . CAPE MAY , CITY OF- . 407 Taking of land ...
Page xiv
... delivery to vendee ; transportation tax ; ex- emption certificate . LUCANIA SOCIETA ITALIANA DI NAVIGAZIONE__ Hulls commandeered by U. S. Shipping Board . LUCKENBACH STEAMSHIP Co. ET AL ------ 696 59 Expropriation of shipbuilding ...
... delivery to vendee ; transportation tax ; ex- emption certificate . LUCANIA SOCIETA ITALIANA DI NAVIGAZIONE__ Hulls commandeered by U. S. Shipping Board . LUCKENBACH STEAMSHIP Co. ET AL ------ 696 59 Expropriation of shipbuilding ...
Page 1
... Shipping Board an American - owned vessel was detained in a foreign port during April and May , 1918 , in order that it might be decided whether it should carry on the return voyage to the United States a cargo of wheat for the United ...
... Shipping Board an American - owned vessel was detained in a foreign port during April and May , 1918 , in order that it might be decided whether it should carry on the return voyage to the United States a cargo of wheat for the United ...
Page 3
... Shipping Board for the approval of said voyage of the Betsey Ross , and obtained said approval , as follows : Address all communications to United States Shipping Board chartering committee , customhouse , New York UNITED STATES SHIPPING ...
... Shipping Board for the approval of said voyage of the Betsey Ross , and obtained said approval , as follows : Address all communications to United States Shipping Board chartering committee , customhouse , New York UNITED STATES SHIPPING ...
Page 4
... Shipping Board . On April 15th the plaintiffs ' agent at Melbourne rendered bills to the Commonwealth Shipping Board for demurrage on the vessel due to the embargo placed against her , but these bills were disallowed and returned with ...
... Shipping Board . On April 15th the plaintiffs ' agent at Melbourne rendered bills to the Commonwealth Shipping Board for demurrage on the vessel due to the embargo placed against her , but these bills were disallowed and returned with ...
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Common terms and phrases
additional aforesaid amount April assessed Attorney General Herman August August 22 authority award Board Emergency Fleet Bureau capital cargo cash cent Chevrolet Motor Company collector of internal Commissioner of Internal compensation construction contractor court made special December decided that plaintiff deduction defendant delivered the opinion delivery dividend duly earnings Emergency Fleet Corporation entitled to recover excess-profits taxes February February 20 filed findings of fact follows Ford Motor Company Fort Foster Fort Stark furnished Government Harlan & Hollingsworth hereby hulls interest Internal Revenue January January 12 Judge July June June 15 letter March materials ment Motors Corporation October officer owner paid patent payment petition plaintiff poration prior purchase received Reporter's Statement requisition revenue act Shipping Board Emergency special findings Standard Shipbuilding Corporation statute stockholders taxable thereof tiff tion tons tract transportation Trust undivided profits United States Shipping vessels York
Popular passages
Page 245 - Act of 1918, a tax equal to the sum of the following percentages of the value of the net estate (determined as provided in Section 403) is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this Act, whether a resident or nonresident of the United States : ******* "Sec.
Page 196 - The amount of all such items shall be included in the gross income for the taxable year in which received by the taxpayer, unless under methods of accounting permitted under subdivision (b) of Section 11, any such amounts are to be properly accounted for as of a different period.
Page 229 - A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence.
Page 15 - An Act making appropriations for the naval service for the fiscal year ending June thirtieth, nineteen hundred and seventeen, and for other purposes...
Page 228 - ... there shall be included in computing the net income of each beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year...
Page 690 - That for the purpose of the tax the value of the net estate shall be determined— (a) In the case of a resident, by deducting from the value of the gross estate...
Page 232 - Act of 1917) upon all articles commonly or commercially known as jewelry, whether real or imitation; pearls, precious and semi-precious stones, and imitations thereof; articles made of, or ornamented, mounted or fitted with, precious metals or imitations thereof...
Page 191 - ... tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof...
Page 9 - President and shall be entitled to sue the United States to recover such further sum as, added to said...
Page 203 - That as used in this title the term "invested capital" for any year means (except as provided in subdivisions (b) and (c) of this section): (1) Actual cash bona fide paid in for stock or shares; (2) Actual cash value of tangible property, other than cash, bona fide paid in for stock or shares, at the time of such payment, but in no case to exceed the par value of the original...