Cases Decided in the Court of Claims of the United States, Volumes 191-201 |
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Results 1-3 of 81
Page 78
... corporation specified that the transfer of prop- erty to the corporation was solely as a matter of convenience and without consideration and identified the individuals as the " bene- ficial " or " true " owners , while the corporation ...
... corporation specified that the transfer of prop- erty to the corporation was solely as a matter of convenience and without consideration and identified the individuals as the " bene- ficial " or " true " owners , while the corporation ...
Page 79
... corporation which subject it to income tax liability as a separate entity . Internal Revenue 820 Taxes ; income tax ; corporations ; corporation as agent of share- holders . [ 2 ] Where individuals who organized a closely - held corporation ...
... corporation which subject it to income tax liability as a separate entity . Internal Revenue 820 Taxes ; income tax ; corporations ; corporation as agent of share- holders . [ 2 ] Where individuals who organized a closely - held corporation ...
Page 188
... corporation , but to a trust which had been established by the decedent and which leased the prem- ises to the corporation . Also , it is pertinent to note that the new premises to which the corporation moved in 1965 were not purchased ...
... corporation , but to a trust which had been established by the decedent and which leased the prem- ises to the corporation . Also , it is pertinent to note that the new premises to which the corporation moved in 1965 were not purchased ...
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