Cases Decided in the United States Court of Claims ... with Report of Decisions of the Supreme Court in Court of Claims Cases, Volumes 130-140The Court, 1959 - Law reports, digests, etc |
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Results 1-5 of 37
Page xiv
... carry back . UPPER CHEHALIS TRIBE , ET AL . ( APP . No. 1-56 ) ___ Appeal from Indian Claims Commission ; reversed and Page 362 579 571 132 192 remanded . VINITA HAY COMPANY .. 508 Contract ; increased costs of hay caused by drought ...
... carry back . UPPER CHEHALIS TRIBE , ET AL . ( APP . No. 1-56 ) ___ Appeal from Indian Claims Commission ; reversed and Page 362 579 571 132 192 remanded . VINITA HAY COMPANY .. 508 Contract ; increased costs of hay caused by drought ...
Page 132
... carryback for the year 1942 and he applied this carryback rather than the one for 1943 to the refund . He did not , however , allow interest on the $ 43,412.94 found due on the ground that no claim for the refund attributable to the ...
... carryback for the year 1942 and he applied this carryback rather than the one for 1943 to the refund . He did not , however , allow interest on the $ 43,412.94 found due on the ground that no claim for the refund attributable to the ...
Page 133
... carryback from a year different than that used by the Commissioner , but such claim was proved and the carryback was legally sufficient to refund all the tax paid for 1941. The effect of the Commissioner's using the 1942 carryback was ...
... carryback from a year different than that used by the Commissioner , but such claim was proved and the carryback was legally sufficient to refund all the tax paid for 1941. The effect of the Commissioner's using the 1942 carryback was ...
Page 134
... carryback should be applied to 1941 before the 1943 carryback could be applied , determined that the 1942 carry- back entitled the taxpayer to a refund or credit of $ 43,412.94 of the 1941 excess profits tax it had paid , and that the ...
... carryback should be applied to 1941 before the 1943 carryback could be applied , determined that the 1942 carry- back entitled the taxpayer to a refund or credit of $ 43,412.94 of the 1941 excess profits tax it had paid , and that the ...
Page 135
... carryback of an unused excess profits credit for a succeeding year it is necessary for the plaintiff to file a claim for refund grounded upon a request for that specific carryback , in this case the 1942 carryback upon which year ...
... carryback of an unused excess profits credit for a succeeding year it is necessary for the plaintiff to file a claim for refund grounded upon a request for that specific carryback , in this case the 1942 carryback upon which year ...
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Common terms and phrases
action active duty adverse party amended amount appeal application Army assigned attorney Battle Creek Booth brief Broyderick burner carryback certiorari channel Chehalis Tribe claim for refund Clerk Commissioner computed contract copies corporation counterclaim Court of Claims December defendant defendant's deficiency deposition determination dismissed document or thing entitled to recover Erie Railroad Co evidence excess profits credit excess profits tax filed Findings of Fact granted Hebble income and excess income tax Indian Claims Commission interest Internal Revenue Code issued Judge judgment entered July June Kirby Kiwanis Club ment motion National Milling Company notice O'Sullivan Dam officer Opinion paid patent Pay and allowances payment period person petition plaintiff pleading prior proceedings provided in Rule pursuant record request retired pay September 17 specified Stat statute subdivision suit summary judgment Supreme Court tax liability taxable testimony thereof tion trial trust trust instrument United witness
Popular passages
Page 18 - When issues not raised by the pleadings are tried by express or implied consent of the parties, they shall be treated in all respects as if they had been raised in the pleadings. Such amendment of the pleadings as may be necessary to cause them to conform to the evidence and to raise these issues may be made upon motion of any party at any time, even after judgment; but failure so to amend does not affect the result of the trial of these issues.
Page 78 - ... an express determination that there is no just reason for delay and upon an express direction for the entry of judgment. In the absence of such determination and direction, any order or other form of decision, however designated, which adjudicates...
Page 50 - A party may interrogate any unwilling or hostile witness by leading questions. A party may call an adverse party or an officer, director, or managing agent of a public or private corporation or of a partnership or association which is an adverse party, and interrogate him by leading questions and contradict and impeach him in all respects as if he had been called by the adverse party, and the witness thus called may be contradicted and impeached by or on behalf of the adverse party also, and may...
Page 34 - Any party may take the testimony of any person, including a party, by deposition upon oral examination or written interrogatories for the purpose of discovery or for use as evidence in the action or for both purposes.
Page 18 - If evidence is objected to at the trial on the ground that it is not within the issues made by the pleadings, the court may allow the pleadings to be amended and shall do so freely when the presentation of the merits of the action will be subserved thereby and the objecting party fails to satisfy the court that the admission of such evidence would prejudice him in maintaining his action or defense upon the merits.
Page 3 - In computing any period of time prescribed or allowed by these rules, by order of court, or by any applicable statute, the day of the act, event, or default after which the designated period of time begins to run is not to be included.
Page 16 - A pleading shall state as a counterclaim any claim which at the time of serving the pleading the pleader has against any opposing party, if it arises out of the transaction or occurrence that is the subject matter of the opposing party's claim and does not require for its adjudication the presence of third parties of whom the court cannot acquire jurisdiction...
Page 35 - Parties may obtain discovery regarding any matter, not privileged, which is relevant to the subject matter involved in the pending action, whether it relates to the claim or defense of the party seeking discovery or to the claim or defense of any other party...
Page 25 - The motion shall state the grounds therefor and shall be accompanied by a pleading setting forth the claim or defense for which intervention is sought.
Page 40 - The officer shall certify on the deposition that the witness was duly sworn by him and that the deposition is a true record of the testimony given by the witness. He shall then securely seal the deposition in an envelope indorsed with the title of the action and marked "Deposition of [here insert name of witness...