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 99
Page 35
... operation of the ticket dis- tributing business . He leased the second floor with its office equipment , together with two automobiles , to the Moose for one year at $ 400 a month . On the same day , the plaintiff's printing companies ...
... operation of the ticket dis- tributing business . He leased the second floor with its office equipment , together with two automobiles , to the Moose for one year at $ 400 a month . On the same day , the plaintiff's printing companies ...
Page 36
... operation of the lot- tery business . The Moose had , during the three months of their operation , repaid the $ 9,000 loan , paid the $ 400 a month rent , paid for the tickets bought from the plaintiff , and paid the employees ...
... operation of the lot- tery business . The Moose had , during the three months of their operation , repaid the $ 9,000 loan , paid the $ 400 a month rent , paid for the tickets bought from the plaintiff , and paid the employees ...
Page 37
... operation.1 Such transactions must be " viewed as a whole . " 2 1 See Griffiths v . Commissioner , 308 U.S. 355 , 357 . * Commissioner v . Court Holding Co. , 324 U.S. 331 , 334 . Dissenting Opinion by Justice Reed 149 C. Cls ...
... operation.1 Such transactions must be " viewed as a whole . " 2 1 See Griffiths v . Commissioner , 308 U.S. 355 , 357 . * Commissioner v . Court Holding Co. , 324 U.S. 331 , 334 . Dissenting Opinion by Justice Reed 149 C. Cls ...
Page 38
... operation was $ 326,297.10 . In one sense , it is true that if the lottery was profitable to the operator , " the Moose got the profit . " But only after the plaintiff had skimmed off the cream of the profits by his sale of the baseball ...
... operation was $ 326,297.10 . In one sense , it is true that if the lottery was profitable to the operator , " the Moose got the profit . " But only after the plaintiff had skimmed off the cream of the profits by his sale of the baseball ...
Page 39
... operation run by one group of persons . If we do not completely ignore the role played by the Moose lodge in this operation as a mere subterfuge , at very least we must recognize that Rahke and the lodge were joint venturers in this ...
... operation run by one group of persons . If we do not completely ignore the role played by the Moose lodge in this operation as a mere subterfuge , at very least we must recognize that Rahke and the lodge were joint venturers in this ...
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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 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...