Cases Decided in the Court of Claims of the United States, Volumes 191-201 |
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Page 324
... respect of which " a return is filed , covers assessments for accumulated earnings taxes despite the fact that these taxes are not paid or reported as part of the return itself . The tax is assessed based on figures and statements that ...
... respect of which " a return is filed , covers assessments for accumulated earnings taxes despite the fact that these taxes are not paid or reported as part of the return itself . The tax is assessed based on figures and statements that ...
Page 454
... respect to its fiscal year 1962 and an income tax deficiency of $ 75,073.36 with respect to its fiscal year 1963. On September 24 , 1965 , plain- tiff paid to the DD an income tax deficiency of $ 73,740.12 with respect to its fiscal ...
... respect to its fiscal year 1962 and an income tax deficiency of $ 75,073.36 with respect to its fiscal year 1963. On September 24 , 1965 , plain- tiff paid to the DD an income tax deficiency of $ 73,740.12 with respect to its fiscal ...
Page 571
... respect to regular corporations . It is our view that the plaintiffs are completely in error in this assertion ... respect to the highly tech- nical rules of Subchapter S , which allow , in very prescribed situations , non - dividend ...
... respect to regular corporations . It is our view that the plaintiffs are completely in error in this assertion ... respect to the highly tech- nical rules of Subchapter S , which allow , in very prescribed situations , non - dividend ...
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 |
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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