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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Page 4
... land - grant deductions , and the parties have agreed that on that basis there is a balance due the plaintiff of $ 1,204.78 . The defendant's position , with respect to these same bills , is that the lowest applicable rate is the ...
... land - grant deductions , and the parties have agreed that on that basis there is a balance due the plaintiff of $ 1,204.78 . The defendant's position , with respect to these same bills , is that the lowest applicable rate is the ...
Page 78
... Land Company , under the direction of Mr. Graves , completed the Blue Ridge de- velopment , and filed the plat of the Blue Ridge Addition . Additional real estate to the north of Seattle was purchased by the company . These land ...
... Land Company , under the direction of Mr. Graves , completed the Blue Ridge de- velopment , and filed the plat of the Blue Ridge Addition . Additional real estate to the north of Seattle was purchased by the company . These land ...
Page 83
... land , grading of streets , in- stallation of complete water and sewer systems , staking of lots , and construction of houses . At the time the Blue Ridge Land Company had terminated its operations in 1932 , $ 164,903.31 had been ...
... land , grading of streets , in- stallation of complete water and sewer systems , staking of lots , and construction of houses . At the time the Blue Ridge Land Company had terminated its operations in 1932 , $ 164,903.31 had been ...
Page 84
... land . We cannot agree with plaintiffs that subsequent events undermined that purpose and committed Mr. Boeing to the liquidation of an unwanted investment . Counsel for plaintiffs argue that our decision permitting capital gain ...
... land . We cannot agree with plaintiffs that subsequent events undermined that purpose and committed Mr. Boeing to the liquidation of an unwanted investment . Counsel for plaintiffs argue that our decision permitting capital gain ...
Page 85
... Land Company also effectively brought within his control that additional property acquired by the corporation during its existence . The real estate development activities ini- tiated in early 1929 by Mr. Boeing were thus continued by ...
... Land Company also effectively brought within his control that additional property acquired by the corporation during its existence . The real estate development activities ini- tiated in early 1929 by Mr. Boeing were thus continued by ...
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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.