Cases Decided in the Court of Claims of the United States, Volumes 191-201 |
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Results 1-3 of 68
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
TABLE OF STATUTES CITED AND RULES OF THE COURT CITED | 4 |
PICTURE OF SEVEN JUDGES COMPOSING COURT OF CLAIMS | 5 |
GENERAL ORDER NO 1 AMENDING RULES | 6 |
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administrative agreement amount Apache Tribe April April 12 Board Bordo bourbon whiskey breach BuShips clause Code collateral estoppel Company conclusion contractor corporation corporation's cost Court 201 Ct Creek decedent's decision deduction defendant defendant's denied discount distribution dividend duty earnings and profits employee entitled to recover equitable adjustment escrow estate tax Fact 201 Ct Federal 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 large-screen display system Melin ment motion for summary Navy Opinion of Commissioner overtime Owens-Parks paid panel parties patent percent performance period petition Pitt plaintiff prior prior art pursuant Rainier refund Regis scheduled specifications statute summary judgment supra surety Tac/Nav tank taxable taxpayer termination tion treaty trial commissioner tribe trust United whiskey