Cases Decided in the United States Court of Claims ... with Report of Decisions of the Supreme Court in Court of Claims Cases, Volumes 140-150The Court, 1962 - Law reports, digests, etc |
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Page 67
... income as an ordinary and necessary business expense . Plaintiff claims support for his theory that internal revenue prece- dents should apply and that the net earnings of 5 U.S.C. 22-1 should be diminished just as net income would be ...
... income as an ordinary and necessary business expense . Plaintiff claims support for his theory that internal revenue prece- dents should apply and that the net earnings of 5 U.S.C. 22-1 should be diminished just as net income would be ...
Page 316
... Income Tax ; Republic of Panama Income Tax ; Contributions ; Donations ; Advertising other than Help Wanted and the personal expenses of the General Man- ager and Treasurer on which audit was denied . Cer- 290 Findings of Fact tain ...
... Income Tax ; Republic of Panama Income Tax ; Contributions ; Donations ; Advertising other than Help Wanted and the personal expenses of the General Man- ager and Treasurer on which audit was denied . Cer- 290 Findings of Fact tain ...
Page 525
... income . In 1955 plaintiff , who had reported income from in- stallment sales on the installment basis provided for in section 44 ( a ) of the Internal Revenue Code of 1939 , filed amended re- turns for the years 1950 , 1951 , 1952 and ...
... income . In 1955 plaintiff , who had reported income from in- stallment sales on the installment basis provided for in section 44 ( a ) of the Internal Revenue Code of 1939 , filed amended re- turns for the years 1950 , 1951 , 1952 and ...
Page 526
... income for all four years covered by the excess profits tax law , and has filed claims for refund for three years showing overpayments and for one year showing a deficiency , the Com- missioner of Internal Revenue cannot permit the ...
... income for all four years covered by the excess profits tax law , and has filed claims for refund for three years showing overpayments and for one year showing a deficiency , the Com- missioner of Internal Revenue cannot permit the ...
Page 527
... Income . - Any taxpayer com- puting income from instalment sales under the method provided by section 44 ( a ) or whose principal business consists in purchasing instalment sales obligations may elect , in its return for the taxable ...
... Income . - Any taxpayer com- puting income from instalment sales under the method provided by section 44 ( a ) or whose principal business consists in purchasing instalment sales obligations may elect , in its return for the taxable ...
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Common terms and phrases
action active duty adjustment Administration aggradation Air Force Air National Guard amended amount application April Army assembly assigned barium titanate basis Bridge bus drivers camera repair course Civil Service civilian claim for refund Commission Commissioner Company contracting officer contractor corporation cost Court 150 Ct December deductions defendant defendant's Detroit Edison disability employees entitled to recover excess profits tax excise taxes expenses Fact 150 Ct filed Findings of Fact fiscal follows George Cochran Government Internal Revenue Judge judgment July July 15 June Las Cruces ment Mexican peso Miami Miami Tribe military Mystery Pile November October operations Opinion overtime paid payment percent period petition physical piezoelectric plaintiff prior pursuant rations record regulations requested reservoir retired pay San Marcial scheduled shipments shipped Stat student hour summary judgment Tariff tiff tion tour of duty United Veterans White Sands
Popular passages
Page 744 - When issues not raised by the pleadings are tried by express or implied consent of the parties, they shall be treated in all respects as if they had been raised in the pleadings. Such amendment of the pleadings as may be necessary to cause them to conform to the evidence and to raise these issues may be made upon motion of any party at any time, even after judgment; but failure so to amend does not affect the result of the trial of these issues.
Page 581 - A prohibition simply upon the use of property for purposes that are declared, by valid legislation, to be injurious to the health, morals, or safety of the community, cannot, in any just sense, be deemed a taking or an appropriation of property for the public benefit.
Page 576 - To require by order, after notice and opportunity for hearing, that each registered holding company, and each subsidiary company thereof, shall take such action as the Commission shall find necessary to limit the operations of the holding-company system of which such company is a part to a single integrated public-utility system, and to such other businesses as are reasonably incidental, or economically necessary or appropriate to the operations of such Integrated public-utility system: Provided,...
Page 217 - In connection with any appeal proceeding under this clause, the Contractor shall be afforded an opportunity to be heard and to offer evidence in support of his appeal.
Page 575 - Imminence thereof) of property used In the trade or business and capital assets held for more than 6 months Into other property or money, exceed the recognized losses from such sales, exchanges, and conversions, such gains and losses shall be considered as gains and losses from sales or exchanges of capital assets held for more than 6 months.
Page 216 - Inspection and test by the Government of any supplies or lots thereof does not relieve the Contractor from any responsibility regarding defects or other failures to meet the contract requirements which may be discovered prior to acceptance. Except as otherwise provided In this contract, acceptance shall be conclusive except as regards latent defects, fraud, or such gross mistakes as amount to fraud.
Page 174 - The Contractor shall keep on the work a copy of the drawings and specifications and shall at all times give the Contracting Officer access thereto. Anything mentioned in the specifications and not shown on the drawings, or shown on the drawings and not mentioned in the specifications, shall be of like effect as if shown or mentioned in both.
Page 437 - ... retiring board finds that an officer is incapacitated for active service, and that his incapacity is the result of an incident of service, and such decision is approved by the President, said officer shall be retired from active service and placed on the list of retired officers.
Page 174 - Except as otherwise provided in this contract, any dispute concerning a question of fact arising under this contract which is not disposed of by agreement shall be decided by the Contracting Officer, who shall reduce his/her decision to writing and mail or otherwise furnish a copy thereof to the Contractor.
Page 574 - Such term also includes timber with respect to which subsection (k) (1) or (2) is applicable. (2) GENERAL RULE. — If, during the taxable year, the recognized gains upon sales or exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation or the threat or imminence thereof) of property used in the trade or business...