Cases Decided in the United States Court of Claims ... with Report of Decisions of the Supreme Court in Court of Claims Cases, Volume 133The Court, 1956 - Law reports, digests, etc |
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Results 1-5 of 100
Page vii
... taxable gain . Affirmed by the Supreme Court . ANDERSON , GRACE R. , ET AL . ( No. 347–53 ) .. Just compensation ; judgment entered . 972 ARDMORE CONSTRUCTION COMPANY , A PARTNERSHIP COMPOSED OF WALTER F. SHEEHAN AND JOHN B. GUTMANN ...
... taxable gain . Affirmed by the Supreme Court . ANDERSON , GRACE R. , ET AL . ( No. 347–53 ) .. Just compensation ; judgment entered . 972 ARDMORE CONSTRUCTION COMPANY , A PARTNERSHIP COMPOSED OF WALTER F. SHEEHAN AND JOHN B. GUTMANN ...
Page 22
... taxable year , the calendar year 1943 , to reduce the consoli- dated excess profits net income of the companies which were merged . Internal Revenue 922 Same ; interpretation of tax statutes . - In interpreting the taxing statutes the ...
... taxable year , the calendar year 1943 , to reduce the consoli- dated excess profits net income of the companies which were merged . Internal Revenue 922 Same ; interpretation of tax statutes . - In interpreting the taxing statutes the ...
Page 23
... taxable year to re- duce the consolidated excess profits net income of the com- panies which were merged , the amount of the carry - back de- pends on the amount of the excess profits credit , and this credit depends on whether the ...
... taxable year to re- duce the consolidated excess profits net income of the com- panies which were merged , the amount of the carry - back de- pends on the amount of the excess profits credit , and this credit depends on whether the ...
Page 24
... taxable period of a surviving corporation in a statutory merger can be employed as an unused excess profits credit ... taxable period January 1 , 1944 , to November 10 , 1944. On February 6 , 1951 , plaintiff executed an Agreement to ...
... taxable period of a surviving corporation in a statutory merger can be employed as an unused excess profits credit ... taxable period January 1 , 1944 , to November 10 , 1944. On February 6 , 1951 , plaintiff executed an Agreement to ...
Page 25
... taxable period ended November 10 , 1944 , was $ 597,171.13 . The plaintiff filed an excess profits tax return for the taxable period September 30 , 1944 , to December 31 , 1944 , disclosing an excess profits net income of $ 679,609.22 ...
... taxable period ended November 10 , 1944 , was $ 597,171.13 . The plaintiff filed an excess profits tax return for the taxable period September 30 , 1944 , to December 31 , 1944 , disclosing an excess profits net income of $ 679,609.22 ...
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Common terms and phrases
action active duty adjustment Administration alleged amended appeal application April Army Retiring Board assessed August Brian Holland Cain carryback Choctaw Civil Service claim for refund Commission Commissioner Company compensation contracting officer contractor corporation cost Court of Claims crane December decision deduction defendant defendant's determined District entitled to recover estate taxes evidence excess profits credit excess profits tax Federal filed Findings of Fact follows front wheel drive gear Government grade incapacity income tax input shaft Internal Revenue issued January 31 Judge July June June 20 letter LIFO ment Navy October Opinion output shaft paid patent payment Penelec petition plaintiff position of rating principal amount prior pursuant rating specialist legal reassignment record requested retirement pay Roeschlaub Secretary of War series H bonds specifications Stat statute of limitations stub shaft summary judgment Talc tariff taxable thereof tiff tion United universal joint Veterans Warren E
Popular passages
Page 785 - ... not to engage in a regular business of a kind ordinarily carried on for profit. 1t is an organization of the same general class as a chamber of commerce or board of trade. Thus, its activities should be directed to the improvement of business conditions of one or more lines of business as distinguished from the performance of particular services for individual persons.
Page 760 - Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the collector, and shall be collected as a part of the tax...
Page 379 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Page 665 - ... such conclusions as shall be sufficient to inform Congress of the nature and character of the demand, either as a claim, legal or equitable, or as a gratuity against the United States, and the amount, if any, legally or equitably due from the United States to the claimant...
Page 415 - 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 760 - In the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken...
Page 629 - District, which may require or involve the employment of laborers or mechanics shall contain a provision that no laborer or mechanic doing any part of the work contemplated by the contract in the employ of the contractor or any subcontractor contracting for any part of said work contemplated shall be required or permitted to work more than eight hours in any one calendar day...
Page 209 - River, running thence to the source of the Canadian fork; if in the limits of the United States, or to those limits; thence due south to Red River; and down Red River to the west boundary of the Territory of Arkansas; thence north along that line to the beginning.
Page 91 - Conclusion of Law Upon the foregoing special findings of fact, which are made a part of the judgment herein, the court concludes as a matter of law that plaintiff is not entitled to recover, and its petition is therefore dismissed.
Page 604 - ... and in lieu thereof the contractor shall pay to the Government as fixed, agreed, and liquidated damages for each calendar day of delay until the work is completed or accepted...