Cases Decided in the United States Court of Claims ... with Report of Decisions of the Supreme Court in Court of Claims Cases, Volume 122The Court, 1952 - Law reports, digests, etc |
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Results 1-5 of 73
Page xxii
... INTERNAL REVENUE CODE Sections 11 and 12 ; Merrill_ Section 22 ( b ) ( 12 ) ( d ) ; Tuttle__ Section 22 ( k ) , 23 ( u ) ; du Pont .. 566 1 594 Section 23 ( a ) ( 1 ) ( a ) ; Hershey Creamery Co .. Section 23 ( c ) ; Arundel Corporation ...
... INTERNAL REVENUE CODE Sections 11 and 12 ; Merrill_ Section 22 ( b ) ( 12 ) ( d ) ; Tuttle__ Section 22 ( k ) , 23 ( u ) ; du Pont .. 566 1 594 Section 23 ( a ) ( 1 ) ( a ) ; Hershey Creamery Co .. Section 23 ( c ) ; Arundel Corporation ...
Page 3
... Internal Revenue 421 Same ; tax benefit doctrine under 1942 Revenue Act . - The " tax bene- fit " doctrine , as stated in Section 22 ( b ) ( 12 ) ( D ) of the Internal Revenue Code , inserted by the Revenue Act of 1942 , provides that ...
... Internal Revenue 421 Same ; tax benefit doctrine under 1942 Revenue Act . - The " tax bene- fit " doctrine , as stated in Section 22 ( b ) ( 12 ) ( D ) of the Internal Revenue Code , inserted by the Revenue Act of 1942 , provides that ...
Page 23
... Internal Revenue Code subject to the restrictive capital gains tax provisions of that Code . 53. The plaintiff's claim for refund for the calendar year 1943 was disallowed in full by the Commissioner . As shown Opinion of the Court 122 ...
... Internal Revenue Code subject to the restrictive capital gains tax provisions of that Code . 53. The plaintiff's claim for refund for the calendar year 1943 was disallowed in full by the Commissioner . As shown Opinion of the Court 122 ...
Page 28
... tax benefit " doctrine as stated in Section 22 ( b ) ( 12 ) ( D ) of the Internal Revenue Code , inserted by the Revenue Act of 1942. That section says that recovery of bad debts , prior taxes , and delinquency amounts should be ...
... tax benefit " doctrine as stated in Section 22 ( b ) ( 12 ) ( D ) of the Internal Revenue Code , inserted by the Revenue Act of 1942. That section says that recovery of bad debts , prior taxes , and delinquency amounts should be ...
Page 397
... Internal Revenue Code for the fiscal year ended October 31 , 1944 , in the sum of $ 1,145.21 , with interest of $ 318.05 paid thereon , plus interest as provided by law . ( b ) Surtax imposed by Section 102 of the Internal Revenue Code ...
... Internal Revenue Code for the fiscal year ended October 31 , 1944 , in the sum of $ 1,145.21 , with interest of $ 318.05 paid thereon , plus interest as provided by law . ( b ) Surtax imposed by Section 102 of the Internal Revenue Code ...
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Common terms and phrases
action Administration agreement alleged amended amount appeal Area Engineer Army Attorney August August 14 authority base course Beuttas Board Canal claim for refund Colonel Greene Commissioner Company Congress contracting officer contractor Corporation cost Court of Claims decision deduction defendant defendant's motion Department determined disability District entitled to recover equipment excess profits tax Executive Order Federal filed Findings of Fact follows Frontier Government contract grade income tax Indian Claims Commission Internal Revenue Code January January 24 Judge judgment July July 24 June Kathleen Winsor letter liability lumber Marvin Jones material ment Miss Winsor Navy October operation Opinion paid Panama Canal parties payment percent period Philippine plaintiff plaintiff's petition prior purchase pursuant received representatives retired pay runways Secretary Section 102 September September 18 settlement Stat Statute of Limitations subgrade suit taxable taxpayer tiff tion United vessel Woodroffe Zephyr
Popular passages
Page 436 - Rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or Is not taking title or In which he has no equity.
Page 307 - Contractor charged with liquidated or actual damages, as provided in paragraph (b) hereof because of any delays in the completion of the work due to unforeseeable causes beyond the control and without the fault or negligence of the Contractor, including, but not restricted to, acts of God, or of the public enemy, acts of the Government, in either its sovereign or contractual capacity, acts of another contractor in the performance of a contract with the Government, fires, floods, epidemics, quarantine...
Page xxviii - Be it enacted by the Senate and House of Representatives of the United States oj America in Congress assembled, That...
Page 566 - If no return is filed by the taxpayer, then no credit or refund shall be allowed or made after two years from the time the tax was paid, unless before the expiration of such period a claim therefor is filed by the taxpayer.
Page 46 - Court of the District of Columbia, or in the district court of the United States for the district in which such claimant resides, or, if a corporation, where it has its principal place of business...
Page 564 - SEC. 7701. Definitions, (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof — (1) Person. The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.
Page 45 - That any person not an enemy or ally of enemy claiming any interest, right, or title in any money or other property which may have been conveyed, transferred, assigned, delivered, or paid to the Alien Property Custodian or seized by him hereunder and held by him or by the Treasurer of the United States...
Page 282 - The delay in the completion of the work arises from unforeseeable causes beyond the control and without the fault or negligence of the Contractor, including but not restricted to, acts of God.
Page 45 - ... owing or belonging to or held for, by, on account of, or on behalf of, or for the benefit of, an enemy or ally of enemy not holding a license granted by the President hereunder, which the President after investigation shall determine is so owing or so belongs or is so held, shall be conveyed, transferred, assigned, delivered, or paid over to the Alien Property Custodian...
Page 245 - Officer in writing of: (1) 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.