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 4
... material , and is , a citizen of the United States residing in Detroit , Michigan . All in- come tax returns hereinafter mentioned were filed with , and all payments made to , the United States Collector of Inter- nal Revenue at Detroit ...
... material , and is , a citizen of the United States residing in Detroit , Michigan . All in- come tax returns hereinafter mentioned were filed with , and all payments made to , the United States Collector of Inter- nal Revenue at Detroit ...
Page 83
... MATERIALS 38. This issue arises under three of plaintiff's construction and conversion contracts with the United ... material provisions of said contracts are ( a ) set forth herein or ( b ) incorporated by reference to the petition ...
... MATERIALS 38. This issue arises under three of plaintiff's construction and conversion contracts with the United ... material provisions of said contracts are ( a ) set forth herein or ( b ) incorporated by reference to the petition ...
Page 84
... material to this issue are printed in the petition as Exhibit 10 , on pages 53 and 56 , and are incorporated herein by reference . 41. In the course of its purchases of material in the per- formance by it of certain of its Navy ...
... material to this issue are printed in the petition as Exhibit 10 , on pages 53 and 56 , and are incorporated herein by reference . 41. In the course of its purchases of material in the per- formance by it of certain of its Navy ...
Page 85
... MATERIAL AUDIT . 3 . * * ( i ) The Navy is entitled to cash discounts in excess of one per- cent in accordance with ... material for direct use under its Navy contracts . 46. Accordingly , all cash discounts received by plaintiff after ...
... MATERIAL AUDIT . 3 . * * ( i ) The Navy is entitled to cash discounts in excess of one per- cent in accordance with ... material for direct use under its Navy contracts . 46. Accordingly , all cash discounts received by plaintiff after ...
Page 86
... material purchases for inventory . 48. Following receipt of the ruling of September 29 , 1943 , plaintiff was required to and did account to and pay over to the United States all cash discounts received by plaintiff from the inception ...
... material purchases for inventory . 48. Following receipt of the ruling of September 29 , 1943 , plaintiff was required to and did account to and pay over to the United States all cash discounts received by plaintiff from the inception ...
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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.