Cases Decided in the Court of Claims of the United States, Volumes 191-201 |
From inside the book
Results 1-3 of 83
Page 367
... interest was not a liability until assessed and therefore the full amount of the over- payment should be entitled to accrue interest from the loss year to February 14 , 1969. In interpreting Section 6611 of the 1954 Code and the ...
... interest was not a liability until assessed and therefore the full amount of the over- payment should be entitled to accrue interest from the loss year to February 14 , 1969. In interpreting Section 6611 of the 1954 Code and the ...
Page 375
... interest on an overpayment may run during the period between the 30th day after the waiver and the issuance of notice and demand while interest on an off- setting deficiency may be suspended . In such a case it is the taxpayer who is ...
... interest on an overpayment may run during the period between the 30th day after the waiver and the issuance of notice and demand while interest on an off- setting deficiency may be suspended . In such a case it is the taxpayer who is ...
Page 385
... interest of $ 108,662.26 . The net overassessment of $ 521,816.63 for fiscal year 1960 was applied first against the interest ( $ 215,847.69 ) com- puted on the fiscal year 1960 potential deficiency . $ 108,662.26 of the fiscal year ...
... interest of $ 108,662.26 . The net overassessment of $ 521,816.63 for fiscal year 1960 was applied first against the interest ( $ 215,847.69 ) com- puted on the fiscal year 1960 potential deficiency . $ 108,662.26 of the fiscal year ...
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 |
13 other sections not shown
Other editions - View all
Common terms and phrases
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