Cases Decided in the United States Court of Claims, Volume 78

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U.S. Government Printing Office, 1934
 

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Page 341 - On all bonds, debentures or certificates of indebtedness issued by any person, and all instruments, however termed, issued by any corporation with interest coupons or in registered form: known generally as corporate securities, on each $100 of face value or fraction thereof, 5 cents: Provided.
Page 248 - The vital principle is that he who, by his language or conduct, leads another to do what he would not otherwise have done, shall not subject such person to loss or injury by disappointing the expectations upon which he acted.
Page 293 - ... in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income may be, applied to the payment of premiums upon policies of insurance on the life of the grantor (except policies of insurance irrevocably payable for the purposes and in the manner specified in section 23 (o), relating to the so-called "charitable contribution...
Page 287 - States, and the value thereof shall be less than two hundred and fifty dollars, that part of the forfeiture which accrues to the United States, or so much thereof as may be necessary, shall be applied to the payment of the cost of prosecution.
Page 17 - ... (1) Automobile trucks and automobile wagons (including tires, inner tubes, parts, and accessories therefor, sold on or in connection therewith or with the sale thereof...
Page 540 - paid or incurred ' and ' paid or accrued ' shall be construed according to the method of accounting upon the basis of which the net income is computed under section 212 or 232. The deductions and credits provided for in this title shall be taken for the taxable year in which ' paid or accrued ' or
Page 684 - That no person in the classified civil service of the United States shall be removed therefrom except for such cause as will promote the efficiency of said service and for reasons given in writing, and the person whose removal is sought shall have notice of the same and of any charges preferred against him, and be furnished with a copy thereof, and also be allowed a reasonable time for personally answering the same in writing...
Page 291 - ... without due process of law in violation of the fifth amendment to the Constitution of the United States; nor does such a tax violate the rule of uniformity.
Page 290 - ... of the income of a trust is or may be applied to the payment of premiums upon policies of insurance on the life of the grantor (except policies of insurance irrevocably payable for thp purposeĢ and In the manner specified in section 23 (n ). relating to the so-called "charitable contribution" deduction) . such part of the income of the trust shall be included in computing1 the net income of the grantor.
Page 312 - Where the immunity exists, it is absolute, resting upon an "entire absence of power" (Johnson v. Maryland, 254 US 51, 55, 56, 41 S. Ct. 16, 65 L. Ed. 126), but it does not exist "where no direct burden is laid upon the governmental instrumentality, and there is only a remote, if any, influence upon the exercise of the functions of government

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