Cases Decided in the Court of Claims of the United States, Volume 64U.S. Government Printing Office, 1928 |
From inside the book
Results 1-5 of 99
Page xix
... March 1 , 31 Stat . 861 , Cortez Oil Co --- . 1902 , June 30 , 32 Stat . 500 , Cortez Oil Co-- . 1903 , March 2 , 32 Stat . 927 , 932 , Leonard__ 1906 , April 26 , 34 Stat . 137 , Cortez Oil Co ... 1908 , May 11 , 35 Stat . 106 , 108 ...
... March 1 , 31 Stat . 861 , Cortez Oil Co --- . 1902 , June 30 , 32 Stat . 500 , Cortez Oil Co-- . 1903 , March 2 , 32 Stat . 927 , 932 , Leonard__ 1906 , April 26 , 34 Stat . 137 , Cortez Oil Co ... 1908 , May 11 , 35 Stat . 106 , 108 ...
Page xxi
... March 2 , 40 Stat . 1272 : Farmers Loan & Trust Co. et al . , executors .. Monell , executrix Zemurray Ithaca Trust Co. , executor , etc ---- Dayton Lumber & Mfg . Co ---- Baum , trustee McKenzie Construction Co ---- 1919 , July 11 , 41 ...
... March 2 , 40 Stat . 1272 : Farmers Loan & Trust Co. et al . , executors .. Monell , executrix Zemurray Ithaca Trust Co. , executor , etc ---- Dayton Lumber & Mfg . Co ---- Baum , trustee McKenzie Construction Co ---- 1919 , July 11 , 41 ...
Page 3
... March 9 , 1918. Between March 9 , 1918 , and March 27 , 1918 , said ship was discharged of her cargo of lumber . Between March 27 , 1918 , and April 3 , 1918 , said vessel was cleaned and painted , and on April 5 , 1918 , she was ...
... March 9 , 1918. Between March 9 , 1918 , and March 27 , 1918 , said ship was discharged of her cargo of lumber . Between March 27 , 1918 , and April 3 , 1918 , said vessel was cleaned and painted , and on April 5 , 1918 , she was ...
Page 13
... March 31 , 1918 , and hull No. 11 , April 30 , 1918. A copy of one of the contracts is attached to plaintiff's petition as Exhibit A and is made a part of this finding by reference . V. Prior to July 25 , 1917 , there had been paid by ...
... March 31 , 1918 , and hull No. 11 , April 30 , 1918. A copy of one of the contracts is attached to plaintiff's petition as Exhibit A and is made a part of this finding by reference . V. Prior to July 25 , 1917 , there had been paid by ...
Page 33
... March and April , 1917 . Under the system of control of production and delivery of steel products , in securing the materials for war purposes , ships and ship materials were given preference over every- thing except munitions . Prior ...
... March and April , 1917 . Under the system of control of production and delivery of steel products , in securing the materials for war purposes , ships and ship materials were given preference over every- thing except munitions . Prior ...
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Common terms and phrases
accumulated additional aforesaid amount April assessed Attorney General Herman August August 22 authority Board Emergency Fleet cash cent Chevrolet Motor Company claim for refund collector of internal Commissioner of Internal compensation construction contract contractor court made special decedent December decided that plaintiff deduction defendant delivered the opinion delivery dividend dividend declared duly earnings Emergency Fleet Corporation entitled to recover excess-profits taxes Export Oil Corporation February February 15 findings of fact follows Food Administration Ford Motor Company Fort Foster Galloway Government H. P. Worth Harlan & Hollingsworth Internal Revenue January January 12 Judge July June 15 June 30 March ment Motors Corporation Nolde & Horst officer paid patent payment petition plaintiff poration prior purchase Reporter's Statement requisition revenue act Shipping Board Emergency special findings statute surplus and undivided taxable thereof tiff tion undivided profits United States Shipping vessels
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...