Cases Decided in the Court of Claims of the United States, Volume 64U.S. Government Printing Office, 1928 |
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Results 1-5 of 100
Page 143
... commissioner of the court for reports of facts . One of these was the case of Brooks - Scanlon Corpo- ration , after the judgment of this court had been reversed by the Supreme Court . ( 265 U. S. 106. ) Generally speak- ing , the ...
... commissioner of the court for reports of facts . One of these was the case of Brooks - Scanlon Corpo- ration , after the judgment of this court had been reversed by the Supreme Court . ( 265 U. S. 106. ) Generally speak- ing , the ...
Page 182
... commissioner of this court on the application for a preliminary injunction heretofore made in this cause ; and arguments having been made and briefs hav- ing been filed by counsel for the respective parties , and due deliberation upon ...
... commissioner of this court on the application for a preliminary injunction heretofore made in this cause ; and arguments having been made and briefs hav- ing been filed by counsel for the respective parties , and due deliberation upon ...
Page 190
... . " XIII . The Commissioner of Internal Revenue ruled that said sum of $ 963,769.29 was income to John F. Dodge for Reporter's Statement of the Case the year 1919 , and 190 [ 64 C. Cls . MATILDA R. DODGE ET AL . v . U. S..
... . " XIII . The Commissioner of Internal Revenue ruled that said sum of $ 963,769.29 was income to John F. Dodge for Reporter's Statement of the Case the year 1919 , and 190 [ 64 C. Cls . MATILDA R. DODGE ET AL . v . U. S..
Page 191
... Commissioner of Internal Revenue , the collector of internal revenue for the first district of Michigan , under date of June 17 , 1922 , made a demand in writing for the payment of such additional assessment of $ 533,634.39 not later ...
... Commissioner of Internal Revenue , the collector of internal revenue for the first district of Michigan , under date of June 17 , 1922 , made a demand in writing for the payment of such additional assessment of $ 533,634.39 not later ...
Page 192
... Commissioner of Internal Revenue . XVI . Neither of the plaintiffs , nor any assignee from them or either of them , has pending in any other court any suit or process for or in respect to this claim against any person who , at the time ...
... Commissioner of Internal Revenue . XVI . Neither of the plaintiffs , nor any assignee from them or either of them , has pending in any other court any suit or process for or in respect to this claim against any person who , at the time ...
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Common terms and phrases
additional aforesaid amount April assessed Attorney General Herman August August 22 authority award Board Emergency Fleet Bureau capital cargo cash cent Chevrolet Motor Company collector of internal Commissioner of Internal compensation construction contractor court made special December decided that plaintiff deduction defendant delivered the opinion delivery dividend duly earnings Emergency Fleet Corporation entitled to recover excess-profits taxes February February 20 filed findings of fact follows Ford Motor Company Fort Foster Fort Stark furnished Government Harlan & Hollingsworth hereby hulls interest Internal Revenue January January 12 Judge July June June 15 letter March materials ment Motors Corporation October officer owner paid patent payment petition plaintiff poration prior purchase received Reporter's Statement requisition revenue act Shipping Board Emergency special findings Standard Shipbuilding Corporation statute stockholders taxable thereof tiff tion tons tract transportation Trust undivided profits United States Shipping vessels York
Popular passages
Page 245 - Act of 1918, a tax equal to the sum of the following percentages of the value of the net estate (determined as provided in Section 403) is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this Act, whether a resident or nonresident of the United States : ******* "Sec.
Page 196 - The amount of all such items shall be included in the gross income for the taxable year in which received by the taxpayer, unless under methods of accounting permitted under subdivision (b) of Section 11, any such amounts are to be properly accounted for as of a different period.
Page 229 - A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence.
Page 15 - An Act making appropriations for the naval service for the fiscal year ending June thirtieth, nineteen hundred and seventeen, and for other purposes...
Page 228 - ... there shall be included in computing the net income of each beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year...
Page 690 - That for the purpose of the tax the value of the net estate shall be determined— (a) In the case of a resident, by deducting from the value of the gross estate...
Page 232 - Act of 1917) upon all articles commonly or commercially known as jewelry, whether real or imitation; pearls, precious and semi-precious stones, and imitations thereof; articles made of, or ornamented, mounted or fitted with, precious metals or imitations thereof...
Page 191 - ... tax alleged to have 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 9 - President and shall be entitled to sue the United States to recover such further sum as, added to said...
Page 203 - That as used in this title the term "invested capital" for any year means (except as provided in subdivisions (b) and (c) of this section): (1) Actual cash bona fide paid in for stock or shares; (2) Actual cash value of tangible property, other than cash, bona fide paid in for stock or shares, at the time of such payment, but in no case to exceed the par value of the original...