Cases Decided in the Court of Claims of the United States, Volumes 191-201 |
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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 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 ...
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
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