Cases Decided in the United States Court of Claims ... with Report of Decisions of the Supreme Court in Court of Claims Cases, Volume 149The Court, 1962 - Law reports, digests, etc |
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Results 1-5 of 100
Page 55
... amount in question as capital gain rather than as ordinary income . Plaintiff is entitled to recover . Internal ... amount of $ 142,740.75 for the years 1952 , 1953 , and 1954 on the theory that amounts received by them in these ...
... amount in question as capital gain rather than as ordinary income . Plaintiff is entitled to recover . Internal ... amount of $ 142,740.75 for the years 1952 , 1953 , and 1954 on the theory that amounts received by them in these ...
Page 74
... amount of $ 17,307 was erroneously in- cluded in the partnership return of income for the year 1952 and in the taxable income of George W. Gilmore and Roberta Gilmore for this year . This amount was excluded from plaintiffs ' income ...
... amount of $ 17,307 was erroneously in- cluded in the partnership return of income for the year 1952 and in the taxable income of George W. Gilmore and Roberta Gilmore for this year . This amount was excluded from plaintiffs ' income ...
Page 75
... amount of $ 18,731.89 was erroneously included in the part- nership return of income for the year 1953 and in the taxable income of George W. Gilmore and Roberta Gilmore for this year . This amount was excluded from plaintiff's income ...
... amount of $ 18,731.89 was erroneously included in the part- nership return of income for the year 1953 and in the taxable income of George W. Gilmore and Roberta Gilmore for this year . This amount was excluded from plaintiff's income ...
Page 76
... amounts : Year 1952 . 1953 . 1954 Amount $ 82 , 036. 22 44 , 066. 61 16 , 637.92 Claims were also made for each of these years for the amount of the interest paid on the deficiencies shown in finding 25. These claims for refund were ...
... amounts : Year 1952 . 1953 . 1954 Amount $ 82 , 036. 22 44 , 066. 61 16 , 637.92 Claims were also made for each of these years for the amount of the interest paid on the deficiencies shown in finding 25. These claims for refund were ...
Page 77
... amount of recovery will be determined pursuant to Rule 38 ( c ) of the Rules of this court . In accordance with the opinion of the court and on a memorandum report of the commissioner as to the amount due thereunder , it was ordered on ...
... amount of recovery will be determined pursuant to Rule 38 ( c ) of the Rules of this court . In accordance with the opinion of the court and on a memorandum report of the commissioner as to the amount due thereunder , it was ordered on ...
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action advertising Allied military marks amended amount appeal assignment backhoe bank basis Board bond bondholders Caney River Chelsea Civil Service Commission claim for refund committee computed concrete contracting officer contractor corporation cost Court cubic yard David Rosengarten December decision deduction defendant defendant's Department determined District diversion channel dormant estate employees entitled to recover equipment estate tax excavation excess profits tax Federal filed Findings of Fact Gilmore Government grade income tax Internal Revenue Code Internal Revenue Service Judge judgment July June letter liability logs material ment method Naval Militia Navy operation Opinion Ostrander paid parties payment period petition plaintiff Plancor 76 Pope & Talbot prior purchase pursuant received removed retired pay Rushville Santos Company Secretary section 511 specifications Stat statute Suburban tax return taxable taxpayer tiff tion treasury stock trust United West Sacramento
Popular passages
Page 276 - ... been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof...
Page 106 - In the case of an individual, losses sustained during the taxable year and not compensated for by insurance or otherwise — (1) if incurred in trade or business; or (2) if incurred in any transaction entered into for profit, though not connected with the trade or business...
Page 336 - ... or more of the income consists of amounts collected from members for the sole purpose of making such payments and meeting expenses; (17) Teachers...
Page 115 - June 22, 1954, and (2) within the 12-month period beginning on the date of the adoption of such plan, all of the assets of the corporation are distributed in complete liquidation, less assets retained to meet claims, then no gain or loss shall be recognized to such corporation from the sale or exchange by it of property within such 12-month period. (b) Property defined. — (1) In general. — For purposes of subsection (a), the term "property...
Page 357 - 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 583 - 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 hereunder, and held by him or by the Treasurer of the United States...
Page 280 - ... unless before the expiration of such period a claim therefor is filed by the taxpayer.
Page 119 - Losses from sales or exchanges of capital assets shall be allowed only to the extent allowed in sections 1211 and 1212.
Page 2 - States, or a foreign port in the domestic trade, by forfeiture of all or any part of the clothes or effects he leaves on board and of all or any part of the wages or emoluments which he has then earned.
Page 196 - Government under this contract may be assigned to a bank, trust company, or other financing institution, including any Federal lending agency...