Cases Decided in the United States Court of Claims, Volume 84 |
What people are saying - Write a review
We haven't found any reviews in the usual places.
Other editions - View all
Common terms and phrases
accordance action additional agreed allowed amended amount Appeals application assessment August authority basis Board bonds buildings charge claim claim for refund Commissioner Commissioner of Internal Company completed construction contention contract corporation cost court cover damages December decided decision deduction defendant deficiency delivered determined distribution dividends entered entitled fact February filed final findings follows furnished further Government held included income tax Indians interest Internal Revenue involved issued Item January January 11 Judge judgment July June letter liability limitations loss March material ment November October officer Opinion original overassessment overpayment paid pairs parties patent payment performance period person petition plaintiff Power prior profits question reason received recover reference refund Reporter's Statement respect result Revenue Act September shares ships shoes showing statute subsequent suit taxable tent thereof tion trust United
Popular passages
Page 585 - Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the Commissioner, a reasonable addition to a reserve for bad debts) ; and when satisfied that a debt is recoverable only in part, the Commissioner may allow such debt, in an amount not in excess of the part charged off within the taxable year, as a deduction.
Page 529 - The value of the gross estate of the decedent shall be determined by including the value at the time of his death...
Page 472 - Claims, which shall proceed with the same in accordance with such rules as it may adopt and report to such House the facts in the case and the amount, where the same can be liquidated, including any facts bearing upon the question whether there has been delay or laches in presenting such claim or applying for such grant, gift, or bounty, and any facts bearing upon the question whether the bar of any statute of limitation should be removed or which shall be claimed to excuse the claimant for not having...
Page 414 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate ; 3.
Page 281 - LOSS. (a) GENERAL RULE. — Upon the sale or exchange of property the entire amount of the gain or loss, determined under section 111, shall be recognized, except as hereinafter provided in this section.
Page 281 - No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization.
Page 47 - States for its use, he shall, if he ultimately receives a patent, have the right to sue for compensation in the Court of Claims, such right to compensation to begin from the date of the use of the invention by the...
Page 245 - ... the sum that in all probability would result from fair negotiations between an owner willing to sell and a purchaser desiring to buy.
Page 23 - No treaty for the cession of any portion or part of the reservation herein described which may be held in common shall be of any validity or force as against the said Indians, unless executed and signed by at least three fourths of all the adult male Indians, occupying or interested in the same...
Page 47 - ... thereof was sent to the applicant or his agent, shall have a right to make an application for a patent for such invention or discovery the same as in the case of an original application. But such second application must be made within two years after the. allowance of the original application. But no person shall be held responsible in damages for the manufacture or use of any article or thing for which a patent was ordered to issue under such renewed application prior to the issue of the patent....
Bibliographic information
| Title | Cases Decided in the United States Court of Claims, Volume 84 |
| Author | United States. Court of Claims |
| Contributor | United States. Supreme Court |
| Publisher | U.S. Government Printing Office, 1937 |
| Export Citation | BiBTeX EndNote RefMan |