Cases Decided in the Court of Claims of the United States, Volumes 191-201 |
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Results 1-3 of 82
Page 316
... filed by the taxpayer , [ the claim for refund must be filed ] within 2 years from the time the tax was paid " as applying only to taxes for which a return is required but was not filed . For the reasons set forth , the court holds ( 1 ) ...
... filed by the taxpayer , [ the claim for refund must be filed ] within 2 years from the time the tax was paid " as applying only to taxes for which a return is required but was not filed . For the reasons set forth , the court holds ( 1 ) ...
Page 318
... filed . On September 13 , 1970 , the taxpayer filed a claim for refund of the $ 5,409.97 paid in interest , which claim was finally disallowed by the IRS on October 29 , 1971. There- after on November 29 , 1971 , the plaintiff filed a ...
... filed . On September 13 , 1970 , the taxpayer filed a claim for refund of the $ 5,409.97 paid in interest , which claim was finally disallowed by the IRS on October 29 , 1971. There- after on November 29 , 1971 , the plaintiff filed a ...
Page 319
... filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid , whichever of such periods expires the later , or if no return was filed by the taxpayer , within 2 years from the time ...
... filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid , whichever of such periods expires the later , or if no return was filed by the taxpayer , within 2 years from the time ...
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