Cases Decided in the United States Court of Claims ... with Report of Decisions of the Supreme Court in Court of Claims Cases, Volume 145The Court, 1959 |
From inside the book
Results 1-5 of 43
Page 26
... returns is thereafter dismissed for suitability reasons but his removal is ... Tax Collector by the Newark Office , Philadelphia Region , United States ... return for the year 1955 , and again failed to include savings account ...
... returns is thereafter dismissed for suitability reasons but his removal is ... Tax Collector by the Newark Office , Philadelphia Region , United States ... return for the year 1955 , and again failed to include savings account ...
Page 27
... returns for 1952 , 1953 , and 1954. His return for 1955 had not yet ... return was audited in April 1957 and additional taxes were assessed and paid ... tax returns , and upon his statements made to an Inspector , to two Special ...
... returns for 1952 , 1953 , and 1954. His return for 1955 had not yet ... return was audited in April 1957 and additional taxes were assessed and paid ... tax returns , and upon his statements made to an Inspector , to two Special ...
Page 28
... return , that he should have included it , but that he thought it was a rather usual practice of tax- payers not to include such income , and he therefore omitted it . As to the 1955 return , made after the omissions in the prior years ...
... return , that he should have included it , but that he thought it was a rather usual practice of tax- payers not to include such income , and he therefore omitted it . As to the 1955 return , made after the omissions in the prior years ...
Page 134
... tax will be made subject of a Protest to be filed with the agent in charge . ” The letter continued : It is our ... return for 1945 is in the course of preparation and will be submitted to you at an early date . A tax deficiency ...
... tax will be made subject of a Protest to be filed with the agent in charge . ” The letter continued : It is our ... return for 1945 is in the course of preparation and will be submitted to you at an early date . A tax deficiency ...
Page 147
... tax return for 1944 , the plaintiff took a deduction because of the loss on the three trade - marks . These actions point to the effective abandonment of the trade - marks dur- ing 1944 . It is my opinion , therefore , that the ...
... tax return for 1944 , the plaintiff took a deduction because of the loss on the three trade - marks . These actions point to the effective abandonment of the trade - marks dur- ing 1944 . It is my opinion , therefore , that the ...
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Common terms and phrases
abacá acres action Administration agreement alleged amended amount appeal April Army August Board charges Chief Judge Civil Service claim Commission Company Congress contract contractor cost cotton counterclaim court-martial December decision deduction defendant defendant's motion determined discharge dismissed Doub duty Ecuador Emery employee entitled to recover ethyl alcohol February February 11 filed Findings of Fact Fleet Corporation follows George Cochran Government Haiphong Heidt Horace Heidt income tax interest Internal Revenue Code Internal Revenue Service issued January Jones July June kaolin land LARAMORE Lazarus lease letter Lloyd-La Follette Act Maher March ment motion for summary Neutrodyne November officer operation Opinion paid parties payment period petition plaintiff prior purchase pursuant received refund regulations retired pay royalty Saigon shells ship Stat statute suit summary judgment supra tax return tiff tion tract trade-marks United Veterans Warsaw Convention Waterbury
Popular passages
Page 96 - Except as otherwise provided in this contract, any dispute concerning a question of fact arising under this contract which is not disposed of by agreement shall be decided by the Contracting Officer, who shall reduce his decision to writing and mail or otherwise furnish a copy thereof to the Contractor.
Page 486 - ... from the beginning of the world to the day of the date of these presents.
Page 131 - No assessment of a deficiency in respect of the tax imposed by this chapter and no distraint or proceeding in court for its collection shall be made, begun, or prosecuted until such notice has been mailed to the taxpayer, nor until the expiration of such ninety-day period, nor, if a petition has been filed with the Board, until the decision of the Board has become final.
Page 174 - California dismissed the suit holding that it was filed prematurely and that it failed to state a cause of action upon which relief could be granted.
Page 131 - Court, until the decision of the Tax Court has become final. Notwithstanding the provisions of section 3653 (a) the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition is in force may be enjoined by a proceeding in the proper court.
Page 499 - In the absence of express or implied agreement of the parties, acceptance of the goods by the buyer shall not discharge the seller from liability in damages or other legal remedy for breach of any promise or warranty in the contract to sell or the sale.
Page 215 - Any claim by the Contractor for adjustment under this clause must be asserted within 30 days from the date of receipt by the Contractor of the notification of change: Provided, however, That the Contracting Officer, if he decides that the facts justify such action may receive and act upon any such claim asserted at any time prior to final payment under this contract.
Page 254 - No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner...
Page 228 - There is hereby recognized and declared to exist in behalf of any citizen of the United States a public right of freedom of transit in air commerce through the navigable air space of the United States.
Page 476 - An Act making appropriations for the naval service for the fiscal year ending June thirtieth, nineteen hundred and seventeen, and for other purposes...