Cases Decided in the Court of Claims of the United States, Volumes 191-201 |
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Page 90
... paid in equal shares by the three Harrisons . The plaintiff contends that , rather than being remuneration paid by the corporation to Walter J. and William H. Harrison for services rendered , and thus subject to FICA taxes , the sums ...
... paid in equal shares by the three Harrisons . The plaintiff contends that , rather than being remuneration paid by the corporation to Walter J. and William H. Harrison for services rendered , and thus subject to FICA taxes , the sums ...
Page 319
... paid . Claim for credit or refund of an overpayment any tax imposed by this title which is required to be paid by means of a stamp shall be filed by the taxpayer within 3 years from the time the tax was paid . [ Em- phasis added . ] of ...
... paid . Claim for credit or refund of an overpayment any tax imposed by this title which is required to be paid by means of a stamp shall be filed by the taxpayer within 3 years from the time the tax was paid . [ Em- phasis added . ] of ...
Page 590
... paid until 1933. The court held that the declaration of the dividend in 1930 created a debtor - creditor relationship and reduced the accumulated earnings in 1930 and not in 1933 when it was paid as claimed by the Commissioner of ...
... paid until 1933. The court held that the declaration of the dividend in 1930 created a debtor - creditor relationship and reduced the accumulated earnings in 1930 and not in 1933 when it was paid as claimed by the Commissioner of ...
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