Cases Decided in the United States Court of Claims ... with Report of Decisions of the Supreme Court in Court of Claims Cases, Volume 144The Court, 1941 - Law reports, digests, etc |
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Results 1-5 of 97
Page 75
... improvement and development of the property ; transferred the property to a land development company organized and owned by taxpayer , and advanced funds to the company for continued development of the property transferred and for the ...
... improvement and development of the property ; transferred the property to a land development company organized and owned by taxpayer , and advanced funds to the company for continued development of the property transferred and for the ...
Page 77
... improvement and construction of streets in the proposed plat of Blue Ridge , the contract also requiring , upon Mr. Boeing's request , the clearing and grubbing of lots in that area . Still later , in January 1929 , a contract was ...
... improvement and construction of streets in the proposed plat of Blue Ridge , the contract also requiring , upon Mr. Boeing's request , the clearing and grubbing of lots in that area . Still later , in January 1929 , a contract was ...
Page 80
... Improvements made were just sufficient to meet what Mr. Russell considered to be the demands of the Seattle real estate market . All of these additional developments were approved by Mr. Boeing ( findings 17 and 18 ) . Acting under this ...
... Improvements made were just sufficient to meet what Mr. Russell considered to be the demands of the Seattle real estate market . All of these additional developments were approved by Mr. Boeing ( findings 17 and 18 ) . Acting under this ...
Page 83
... improvement of the property ; the frequency and continuity of sales ; the purpose for which the property was acquired ; and the activities of the taxpayer , or his agents , in promoting sales . See McConkey v . United States , 131 C ...
... improvement of the property ; the frequency and continuity of sales ; the purpose for which the property was acquired ; and the activities of the taxpayer , or his agents , in promoting sales . See McConkey v . United States , 131 C ...
Page 85
... improvement to the land by the taxpayer in that case . Clearly , that case is distinguishable from the situation now before us . The parties to this action seem to agree that the activities required in promoting the sale of the real ...
... improvement to the land by the taxpayer in that case . Clearly , that case is distinguishable from the situation now before us . The parties to this action seem to agree that the activities required in promoting the sale of the real ...
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Common terms and phrases
acre action additional Air Force alleged amended amount appeal applicable appraisal Army August Aycrigg basic basis bidder Board Boeing Canal Zone Police Canal Zone policemen circuit claim for refund claimant Commissioner compensation Congress construction contracting officer contractor cost court court-martial decedent decision deduction defendant defendant's motion determined District diversion and closure Doub duty Egyptian pounds electrodes employees Engineer equipment evidence excess profits tax filed Findings of Fact follows George Cochran Government Greenland Base Command Guam Hibbard income tax Internal Revenue Code January 14 Judge July June June 30 land lease letter Marion G ment motion for summary operation Opinion overtime paid patent payment percent performance period petition plaintiff prior purchase pursuant rates real estate received schedule specifications Stat statute summary judgment taxable taxpayer thyratrons tiff tion tract tunnel protection United valuation Virden
Popular passages
Page 311 - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Page 582 - The repeal of any statute shall not have the effect to release or extinguish any penalty, forfeiture, or liability incurred under such statute, unless the repealing act shall so expressly provide, and such statute shall be treated as still remaining in force for the purpose of sustaining any proper action or prosecution for the enforcement of such penalty, forfeiture, or liability.
Page 396 - 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 decision to writing and mail or otherwise furnish a copy thereof to the Contractor.
Page 58 - Adjusted Basis for Determining Gain or Loss. "(b) Adjusted Basis. — The adjusted basis for determining the gain or loss from the sale or other disposition of property, whenever acquired, shall be the basis determined under subsection (a), adjusted as hereinafter provided.
Page 444 - Contractor to meet the required delivery schedule. (d) If this contract is terminated as provided in paragraph (a) of this clause, the Government, in addition to any other rights provided in this clause, may require the Contractor to transfer title and deliver to the Government, in the manner and to the extent directed by the Contracting Officer, (1) any completed supplies, and (ii) such partially completed supplies and materials, parts, tools, dies, Jigs, fixtures, plans, drawings, Information,...
Page 69 - States and withdrawn for consumption or sale upon payment of a tax equal to the internal revenue tax imposed in the United States upon the like articles of merchandise of domestic manufacture...
Page 36 - States, shall be subject to taxation under this chapter only as to income derived from sources within the United States, and in such case the tax shall be computed and paid in the same manner and subject to the same conditions as in the case of other persons who are taxable only as to income derived from such sources.
Page 723 - Subsurface or latent physical conditions at the site differing materially from those indicated in this contract, or (2) unknown physical conditions at the site, of an unusual nature, differing materially from those ordinarily encountered and generally recognized as inhering in work of the character provided for in this contract.
Page 37 - Legislature, and, where necessary to anticipate taxes and revenues, bonds and other obligations may be issued by the Philippine government or any provincial or municipal government therein, as may be provided by law and to protect the public credit...
Page 163 - ... the right to control and direct the •individual who performs the services, not only as to the result to be accomplished by the work but also as to the details and means . by which the result is accomplished.