Cases Decided in the United States Court of Claims, Volume 73

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U.S. Government Printing Office, 1932
 

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Page 47 - No suit or proceeding shall be maintained in any court for the recovery of any internal revenue 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...
Page 284 - ... shall have a right of action, and shall be, and are hereby, authorized to bring suit in the name of the United States in the circuit court of the United States in the district in which said contract was to be performed and executed, irrespective of the amount in controversy in such suit, and not elsewhere, for his or their use and benefit, against said contractor and his sureties, and to prosecute the same to final judgment and execution...
Page 486 - All claims founded upon the Constitution of the United States or any law of Congress, except for pensions, or upon any regulation of an Executive Department, or upon any contract, express or implied, with the Government of the United States...
Page 467 - It is as much the duty of government to render prompt justice against itself in favor of citizens as it is to administer the same between private individuals.
Page 325 - To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke...
Page 478 - Aliens who are citizens or subjects of any government which accords to citizens of the United States the right to prosecute claims against such government in its courts, shall have the privilege of prosecuting claims against the United States in the Court of Claims, whereof such court, by reason of their subject-matter and character, might take jurisdiction.
Page 171 - March 1, 1913, may be distributed exempt from tax, after the earnings and profits accumulated after February 28, 1913, have been distributed...
Page 652 - ... charges, of whatever kind or denomination, levied in the name, or to the profit, of the Government, the local authorities, or of any private establishment whatsoever.
Page 154 - In witness whereof, the said parties of the first and second parts have hereunto set their hands and seals, this the day and year first above written. "Isaac Kadis (Seal) "EG Britt (Seal)" Pertinent parts of this contract involved in the discussion have been italicized for convenience.
Page 167 - Here we have the essential matter: Not a gain accruing to capital, not a growth or increment of value in the investment, but a gain, a profit, something of exchangeable value proceeding from the property, severed from the capital however invested or employed, and coming in, being "derived...

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