Cases Decided in the United States Court of Claims ... with Report of Decisions of the Supreme Court in Court of Claims Cases, Volume 142The Court, 1959 |
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Common terms and phrases
acre-feet action Administration agreement amended amount applicable August August 14 basis Bureau cars Central Valley Project charge Civil Service Commission Commissioner Company compensation Congress contracting officer contractor corporation cost Court December defendant defendant's Department depot dividends election employees entitled to recover equipment excess profits tax expense February filed Findings of Fact follows Frigidaire Government Highland Park Hunter Field income tax Internal Revenue Code inventory irrigation issued January January 31 Judge judgment July June land Lane LIFO loss manufacture March ment Miller & Lux operation Opinion Oyster Point paid payment percent performance period petition Petreco plaintiff preferred stock prior Protection Plan purchase pursuant refrigerators refund regulations repair riparian runway Sacramento River San Joaquin River sealed unit Section 22 September shipments Stat statute storage summary judgment taxable taxpayer termination tiff tion
Popular passages
Page 745 - Upon the foregoing special findings of fact, which are made a part of the judgment herein, the court concludes as a matter of law that plaintiff is not entitled to recover, and its petition is therefore dismissed.
Page 444 - If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid.
Page 518 - Amounts distributed in complete liquidation of a corporation shall be treated as in full payment in exchange for the stock, and amounts distributed in partial liquidation of a corporation shall be treated as in part or full payment in exchange for the stock.
Page 441 - LAWS APPLICABLE. — All provisions of law (including penalties) applicable with respect to the taxes imposed by this...
Page 442 - supplies for vessels or aircraft" means fuel supplies, ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed in the fisheries or in the whaling business, or vessels actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions. For purposes of the preceding sentence, the term "vessels...
Page 199 - Supporting and opposing affidavits shall be made on personal knowledge, shall set forth such facts as would be admissible in evidence, and shall show affirmatively that the affiant is competent to testify to the matters stated therein.
Page 755 - ... no removal shall be made from any position subject to competitive examination except for just cause and upon written charges filed with the head of the department or other appointing officer, and of which the accused shall have full notice and an opportunity to make defense...
Page 604 - As to any case referred to the Department of Justice for prosecution or defense in the courts, the function of decision whether and in what manner to prosecute, or to defend, or to compromise, or to appeal, or to abandon prosecution or defense, now exercised by any agency or officer, is transferred to the Department of Justice.
Page 874 - Upon the foregoing special findings of fact which are made a part of the judgment herein, the court concludes as a matter of law that the plaintiff is not entitled to recover and his petition is dismissed.
Page 20 - RATE. — Interest shall be allowed and paid upon any overpayment in respect of any internal revenue tax at the rate of 6 per centum per annum.