Cases Decided in the United States Court of Claims ... with Report of Decisions of the Supreme Court in Court of Claims Cases, Volume 143The Court, 1960 - Law reports, digests, etc |
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Page xx
... Company . Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled , That the Secretary of the Treasury be , and he is hereby , authorized and directed to pay , out of any money in ...
... Company . Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled , That the Secretary of the Treasury be , and he is hereby , authorized and directed to pay , out of any money in ...
Page xxviii
... Company . Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled , That the Secretary of the Treasury be , and he is hereby , authorized and directed to pay , out of any money in ...
... Company . Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled , That the Secretary of the Treasury be , and he is hereby , authorized and directed to pay , out of any money in ...
Page 113
... Company , a corporation organized and existing under the laws of the Republic of Cuba . On December 4 , 1946 , Cuban - American was dissolved , and plaintiff , by virtue of its 94.32 percent ownership of the stock of Cuban - American ...
... Company , a corporation organized and existing under the laws of the Republic of Cuba . On December 4 , 1946 , Cuban - American was dissolved , and plaintiff , by virtue of its 94.32 percent ownership of the stock of Cuban - American ...
Page 114
... Company stock was reduced from $ 50 a share to $ 5 per share . On October 31 , 1947 , plaintiff received its second cash distribution in the process of the liquidation of Cuban Mining , amounting to $ 45 per share and totaling ...
... Company stock was reduced from $ 50 a share to $ 5 per share . On October 31 , 1947 , plaintiff received its second cash distribution in the process of the liquidation of Cuban Mining , amounting to $ 45 per share and totaling ...
Page 115
... company which had never been subject to tax . After auditing plaintiff's 1948 income tax return , the Com- missioner of Internal Revenue determined that the capital gain realized by plaintiff in the two 1947 distributions should be ...
... company which had never been subject to tax . After auditing plaintiff's 1948 income tax return , the Com- missioner of Internal Revenue determined that the capital gain realized by plaintiff in the two 1947 distributions should be ...
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Common terms and phrases
action additional Administration agreement alleged allowed amended amount approval Army August bad debts basis Camp Breckinridge Camp Pickett claim for refund Commissioner Congress contracting officer Contractor corporation cost Court December 31 deduction defendant defendant's Department determined District employees entitled to recover evidence excess profits tax expenses facilities fees filed Findings of Fact follows Government income tax Indian Claims Commission interest Internal Revenue Code Judge judgment July June land lease Lessor letter Leubsdorf loss machinery and equipment March March 25 March 31 material ment Navy October Opinion paid paperboard paragraph parties payment percent period petition Piketon plain plaintiff Plancor 157 Potawatomi prior production purchase pursuant regulations retired Rikol riprap Rollmann patents rubber September specifications Stat summary judgment taxpayer termination thereof tiff tion tract United Veterans Veterans Administration Waslic Wellco
Popular passages
Page 854 - In the ordinary course of his trade or business. * • • (2) General rule. If, during the taxable year, the recognized gains upon sales or exchanges of property used In the trade or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of destruction In whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation or the threat or Imminence thereof...
Page 41 - All the ordinary and necessary expenses paid or Incurred during the taxable year In carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses (Including the entire amount expended for meals and lodging) while away from home In the pursuit of a trade or business...
Page 282 - capital assets' means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Page 756 - Disputes. — Except as otherwise specifically provided in this contract, all disputes concerning questions of fact arising under this contract shall be decided by the contracting officer subject to written appeal by the contractor within 30 days to the head of the department concerned or his duly authorized representative, whose decision shall be final and conclusive upon the parties thereto. In the meantime the contractor shall diligently proceed with the work as directed.
Page 570 - ... giving and granting unto my said attorney full power and authority to do and perform all and every act and thing whatsoever requisite and necessary to be done in and about the premises, as fully, to all intents and purposes, as I might or could do if personally present...
Page 335 - GENERAL RULE. — In computing net income no deduction shall in any case be allowed in respect of — (1) Personal, living, or family expenses...
Page 336 - Any person required under this chapter to collect, account for, and pay over any tax Imposed by this chapter, who willfully fails to collect or truthfully account for and pay over such tax, and any person who willfully attempts In any manner to evade or defeat...
Page 33 - There shall be allowed as a depreciation deduction a reasonable allowance for the exhaustion, wear and tear (including a reasonable allowance for obsolescence) — (1) of property used in the trade or business, or (2) of property held for the production of income.
Page 381 - ... if and only if — (1) Such interest is bequeathed or devised to such person by the decedent; (2) Such interest is inherited by such person from the decedent...
Page xix - Custodian, jurisdiction is hereby conferred upon the United States Court of Claims to hear, determine, and render judgment upon the...