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 of 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 ...
... paid . Claim for credit or refund of an overpayment of 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 ...
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
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
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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