Cases Decided in the Court of Claims of the United States, Volumes 191-201 |
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Results 1-3 of 69
Page 316
... claim is barred by plaintiff's failure to file a timely administrative claim for refund pursuant to Sections 6511 ( a ) and 7422 ( a ) of the 1954 Internal Revenue Code . Plaintiff contends that the accumulated earnings tax is not the ...
... claim is barred by plaintiff's failure to file a timely administrative claim for refund pursuant to Sections 6511 ( a ) and 7422 ( a ) of the 1954 Internal Revenue Code . Plaintiff contends that the accumulated earnings tax is not the ...
Page 317
... claim for refund ; necessity for filing . [ 4 ] A ground for refund of a tax neither specifically raised by , nor ... claim for refund of interest paid on an accumulated earnings tax assess- ment , but failed to include a claim for ...
... claim for refund ; necessity for filing . [ 4 ] A ground for refund of a tax neither specifically raised by , nor ... claim for refund of interest paid on an accumulated earnings tax assess- ment , but failed to include a claim for ...
Page 379
... claim is not aided by a showing that all the facts material thereto were made available to the Internal Revenue Service in the several refund claims . The same facts underlie Count I , and the Service does not have the burden of ...
... claim is not aided by a showing that all the facts material thereto were made available to the Internal Revenue Service in the several refund claims . The same facts underlie Count I , and the Service does not have the burden of ...
Contents
JUDGES AND OFFICERS OF THE COURT | 1 |
ASSISTANT ATTORNEYS GENERAL CHARGED WITH THE DEFENSE OF THE GOVERNMENT | 2 |
TABLE OF CASES REPORTED | 3 |
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administrative agreement amount Apache Tribe April April 12 Board Bordo bourbon whiskey clause collateral estoppel Company conclusion construction contracting officer contractor corporation corporation's cost Court 201 Ct Creek decedent's decision deduction defendant deficiency denied discount dismissed distribution dividend duty earnings and profits employee entitled to recover equitable adjustment escrow estate tax Fact 201 Ct filed Findings of Fact fiscal funds Ghitescu glacé fruit Government guaranteed renewable Harlington Wood income tax Indian Claims Commission interest Internal Revenue Internal Revenue Service issue January 31 land Melin ment motion for summary Opinion of Commissioner overtime Owens-Parks paid panel parties patent percent performance period petition Pitt plaintiff premium prior prior art progress payments pursuant Rainier refund Regis Rule scheduled SKELTON specifications statute subcontractors summary judgment supra surety tank taxable taxpayer termination tion treaty tribe trust United whiskey