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
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