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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Page xii
... excess profits tax ; fiscal year taxpayer ; repealed excess profits tax deduction . IDAHO MARYLAND MINES CORPORATION . 670 Eminent domain ; suit for just compensation for alleged taking of gold mining properties ; effect of Government ...
... excess profits tax ; fiscal year taxpayer ; repealed excess profits tax deduction . IDAHO MARYLAND MINES CORPORATION . 670 Eminent domain ; suit for just compensation for alleged taking of gold mining properties ; effect of Government ...
Page 4
... excess of $ 1,535.93 was applied as a credit on the plain- tiff's estimated income tax liability for 1945 ( see finding 20 ) . On September 16 , 1946 , the plaintiff filed an amended indi- vidual income tax return for the calendar year ...
... excess of $ 1,535.93 was applied as a credit on the plain- tiff's estimated income tax liability for 1945 ( see finding 20 ) . On September 16 , 1946 , the plaintiff filed an amended indi- vidual income tax return for the calendar year ...
Page 10
... excess of those payments received in 1942 and 1943 , over cost , constituted ordinary income and not long - term capital gain . 19. In an audit of the plaintiff's claims for refund for the years 1944 and 1945 , the examining agent in a ...
... excess of those payments received in 1942 and 1943 , over cost , constituted ordinary income and not long - term capital gain . 19. In an audit of the plaintiff's claims for refund for the years 1944 and 1945 , the examining agent in a ...
Page 17
... excess of the $ 5,040,000 required by the terms of the Plan . The Plan was made effective by court order on April 29 , 1935. Guardian Depositors Cor- poration was duly organized to carry out the Plan . The plaintiff bought no stock in ...
... excess of the $ 5,040,000 required by the terms of the Plan . The Plan was made effective by court order on April 29 , 1935. Guardian Depositors Cor- poration was duly organized to carry out the Plan . The plaintiff bought no stock in ...
Page 18
... excess of his correct proportionate assessment of $ 16,293.78 . In his income tax return for 1934 , the plaintiff deducted the portion of the assessment paid in 1934 ( $ 15,890.47 ) and received full tax benefit therefor . The ...
... excess of his correct proportionate assessment of $ 16,293.78 . In his income tax return for 1934 , the plaintiff deducted the portion of the assessment paid in 1934 ( $ 15,890.47 ) and received full tax benefit therefor . The ...
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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.