Cases Decided in the United States Court of Claims ... with Report of Decisions of the Supreme Court in Court of Claims Cases, Volume 146The Court, 1961 - Law reports, digests, etc |
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Results 1-5 of 63
Page xiv
... INTERNAL REVENUE CODE OF 1939 Sec . 13 ( a ) ( 2 ) ; Fardale Corp ... Sec . 23 ( a ) ; Russell Mfg . Co. 532 833 Sec . 23 ( p ) ; Russell Mfg . Co. -- Sec . 41 ; Russell Mfg . Co .. Sec . 112 ( c ) ( 2 ) ; Ross- Sec . 115 ( g ) ; Ross ...
... INTERNAL REVENUE CODE OF 1939 Sec . 13 ( a ) ( 2 ) ; Fardale Corp ... Sec . 23 ( a ) ; Russell Mfg . Co. 532 833 Sec . 23 ( p ) ; Russell Mfg . Co. -- Sec . 41 ; Russell Mfg . Co .. Sec . 112 ( c ) ( 2 ) ; Ross- Sec . 115 ( g ) ; Ross ...
Page xv
United States. Court of Claims, Audrey Bernhardt. INTERNAL REVENUE CODE OF 1954 Page Sec . 302 ; Ross-- 223 Sec . 316 ; Ross .. 223 Sec . 356 ( a ) ( 1 ) ( B ) ; Ross.- 223 Sec . 356 ( a ) ( 2 ) ; Ross-- 223 EXECUTIVE ORDERS No. 6783 ...
United States. Court of Claims, Audrey Bernhardt. INTERNAL REVENUE CODE OF 1954 Page Sec . 302 ; Ross-- 223 Sec . 316 ; Ross .. 223 Sec . 356 ( a ) ( 1 ) ( B ) ; Ross.- 223 Sec . 356 ( a ) ( 2 ) ; Ross-- 223 EXECUTIVE ORDERS No. 6783 ...
Page 223
... Internal Revenue Code of 1954 , rather than a distribution of a dividend under section 356 ( a ) ( 2 ) of the Code , it is held that section 356 ( a ) ( 2 ) merely Plaintiff's petition for writ of certiorari denied by the Supreme Court ...
... Internal Revenue Code of 1954 , rather than a distribution of a dividend under section 356 ( a ) ( 2 ) of the Code , it is held that section 356 ( a ) ( 2 ) merely Plaintiff's petition for writ of certiorari denied by the Supreme Court ...
Page 224
... Internal Revenue Code of 1954 ( 26 U.S.C. ( Supp . II , 1952 ) § 356 ( a ) ( 2 ) ) . Internal Revenue 364 Taxes , income ; statutes - construction and operation ; construction with reference to other statutes . - The phrase " has the ...
... Internal Revenue Code of 1954 ( 26 U.S.C. ( Supp . II , 1952 ) § 356 ( a ) ( 2 ) ) . Internal Revenue 364 Taxes , income ; statutes - construction and operation ; construction with reference to other statutes . - The phrase " has the ...
Page 227
... Internal Revenue Code of 1954.2 The Government says that the cash received by plaintiff is either an ordinary dividend within the meaning of § 316 of the 1954 Code , or " has the effect of the distribution of a dividend " within the ...
... Internal Revenue Code of 1954.2 The Government says that the cash received by plaintiff is either an ordinary dividend within the meaning of § 316 of the 1954 Code , or " has the effect of the distribution of a dividend " within the ...
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acre active duty Allen Heath allocated amount appeal April Army August authorized Bureau of Ordnance charges Chinese Commissioner compensation computed construction contracting officer contractor cost Court cubic yards day course December defendant defendant's determined District employees entitled evidence excess profits excess profits tax expense Federal feet filed Findings of Fact flange follows Fort Gibson fund Government income Indian Claims Commission Internal Revenue January Judge judgment July June Lake Alice Lake Irvine land letter March material ment Miami Tribe Navy November October operations Opinion paid paragraph patent payment pension percent period plaintiff premium prior production pursuant quota retired pay Riggs Bank roadless area salary September settlement Shanghai Shanghai Municipal Council specifications Stat terminal tion tract treaty Treaty of Greenville tribes Trust Company tuition United Veterans Administration zinc
Popular passages
Page 427 - The utmost good faith shall always be observed towards the Indians; their lands and property shall never be taken from them without their consent...
Page 245 - INCOME. The net income of the estate or trust shall be computed in the same manner and on the same basis as in the case of an individual...
Page 105 - Any claim by the Contractor for adjustment under this clause must be asserted within 60 days from the date of receipt by the Contractor of the notification of change: Provided, however, That the Contracting Officer, if he decides that the facts Justify such action, may receive and act upon any such claim asserted at any time prior to final payment under this contract.
Page 104 - If any such change causes an increase or decrease in the cost of, or the time required for, the performance of any part of the work...
Page 441 - The Indian tribes who have a right to those lands, are quietly to enjoy them, hunting, planting, and dwelling thereon so long as they please, without any molestation from the United States; but when those tribes, or any of them, shall be disposed to sell their lands, or any part of them, they are to be sold only to the United States; and until...
Page 342 - ... the Contractor and the Contracting Officer may agree upon the whole or any part of the amount or amounts to be paid to the Contractor by reason of the total or partial termination of work pursuant to this clause, which amount or amounts may include a reasonable allowance for profit on work done : Provided, That such agreed amount or amounts...
Page 536 - Unless a claim for credit or refund is filed by the taxpayer within three years from the time the return was filed, by the taxpayer...
Page 32 - All questions in regard to rights, whether of property, or person, arising between citizens of the United States in China, shall be subject to the jurisdiction of, and regulated by, the authorities of their own government.
Page 750 - Act, whether at the expense of a licensee hereunder or of the United States, shall at all times be controlled by such reasonable rules and regulations in the interest of navigation, including the control of the level of the pool caused by such dam or diversion structure...
Page 106 - Government therefor. (d) The 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.