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 100
Page 1
... held by plaintiff for more than five years ; it is held that the sums so received in the years 1942 to 1945 in excess of the estimated future payments which plain- tiff had included in his 1941 tax return were gains on the sale of a ...
... held by plaintiff for more than five years ; it is held that the sums so received in the years 1942 to 1945 in excess of the estimated future payments which plain- tiff had included in his 1941 tax return were gains on the sale of a ...
Page 3
... held that , with equal recognition of the realities of the situation , the law should so treat him for the purpose of the tax benefit doctrine . Internal Revenue 421 Same ; basis of recovery . — Is is held that plaintiff should be ...
... held that , with equal recognition of the realities of the situation , the law should so treat him for the purpose of the tax benefit doctrine . Internal Revenue 421 Same ; basis of recovery . — Is is held that plaintiff should be ...
Page 18
... held by him . That amount was re- funded to the plaintiff on July 6 , 1936. In other words , the plaintiff's payments in 1933 and 1934 upon the asserted lia- bility as a stockholder in the Guardian Group were $ 603.74 , plus an ...
... held by him . That amount was re- funded to the plaintiff on July 6 , 1936. In other words , the plaintiff's payments in 1933 and 1934 upon the asserted lia- bility as a stockholder in the Guardian Group were $ 603.74 , plus an ...
Page 43
... held the title of record to the patent in suit , and that insofar as the official Patent Office records were concerned the Alien Property Custodian succeeded to all the rights of Hoffman , it is held that until and unless the plaintiff ...
... held the title of record to the patent in suit , and that insofar as the official Patent Office records were concerned the Alien Property Custodian succeeded to all the rights of Hoffman , it is held that until and unless the plaintiff ...
Page 46
... held by the Alien Property Custodian or by the Treasurer of the United States , or of the interest therein to which the President shall determine said claimant is entitled : Provided , That no such order by the President shall bar any ...
... held by the Alien Property Custodian or by the Treasurer of the United States , or of the interest therein to which the President shall determine said claimant is entitled : Provided , That no such order by the President shall bar any ...
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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.