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 42
Page x
... MOTOR CO ... 211 Refund of capital - stock tax ; holding company and com- pany doing business . CHICAGO & EASTERN ILLINOIS RY . CO ---- 702 Transportation of the National Guard . Page CHISHOLM , EDWARD DE C .--- . 698 Refund X TABLE OF ...
... MOTOR CO ... 211 Refund of capital - stock tax ; holding company and com- pany doing business . CHICAGO & EASTERN ILLINOIS RY . CO ---- 702 Transportation of the National Guard . Page CHISHOLM , EDWARD DE C .--- . 698 Refund X TABLE OF ...
Page xii
... .. 701 Army pay ; compulsory family allowance . HERRER BRYDE & DAILS HVALFANGERSELSKAB A / S ---- Whale oil requisitioned by Navy . 700 Page HJELTENAES MOTORSHIP CO ---- . 697 Motor schooner requisitioned XII TABLE OF CASES.
... .. 701 Army pay ; compulsory family allowance . HERRER BRYDE & DAILS HVALFANGERSELSKAB A / S ---- Whale oil requisitioned by Navy . 700 Page HJELTENAES MOTORSHIP CO ---- . 697 Motor schooner requisitioned XII TABLE OF CASES.
Page xiii
... Motor schooner requisitioned . HOFER , DAVID , ET AL . , TRUSTEES_ , 672 Refund of income and excess - profits taxes ; religious cor- poration ; exemption . HOPE FORGE & MACHINE Co .. 332 Refund of income and excess - profits taxes ...
... Motor schooner requisitioned . HOFER , DAVID , ET AL . , TRUSTEES_ , 672 Refund of income and excess - profits taxes ; religious cor- poration ; exemption . HOPE FORGE & MACHINE Co .. 332 Refund of income and excess - profits taxes ...
Page xix
... Motor Co ----- Edwin N. Chapman_ . Bywater . Rosskam et al . , executors_- Horst Bemis et al____ 178 211 247 267 272 433 , 449 457 Bemis , trustee 467 Monell , executrix_ . Hofer et al . , trustees___ . Ithaca Trust Co. , executor , etc ...
... Motor Co ----- Edwin N. Chapman_ . Bywater . Rosskam et al . , executors_- Horst Bemis et al____ 178 211 247 267 272 433 , 449 457 Bemis , trustee 467 Monell , executrix_ . Hofer et al . , trustees___ . Ithaca Trust Co. , executor , etc ...
Page xx
... ' Club Dodge et al . , administrators_ Nolde Chevrolet Motor Co --- 156 178 204 211 Roxburghe Conn , Ltd 223 230 National City Bank of Seattle- . 236 Zemurray 1919 , March 2 , 40 Stat . 1272 XX TABLE OF STATUTES CITED.
... ' Club Dodge et al . , administrators_ Nolde Chevrolet Motor Co --- 156 178 204 211 Roxburghe Conn , Ltd 223 230 National City Bank of Seattle- . 236 Zemurray 1919 , March 2 , 40 Stat . 1272 XX TABLE OF STATUTES CITED.
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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...