Cases Decided in the Court of Claims of the United States, Volume 87U.S. Government Printing Office, 1939 |
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Results 6-10 of 100
Page xiv
... Income tax ; improvements made by lessee ; receipt of in- come ; department regulations . M. E. BLATT COMPANY .. 747 Reversed by the Supreme Court . MONTGOMERY , ROBERT H .... 218 Income tax ; deduction for additional State income tax ...
... Income tax ; improvements made by lessee ; receipt of in- come ; department regulations . M. E. BLATT COMPANY .. 747 Reversed by the Supreme Court . MONTGOMERY , ROBERT H .... 218 Income tax ; deduction for additional State income tax ...
Page xvi
... Income tax ; time for filing claim for refund . SHEARER , DAVID MCD ... 40 Patents relating to reinforced concrete revetments ; Gov- ernment employe . SHEPARD , J. W. , SURVIVING PARTNER . 737 Contract for cotton linters . SHORT , J. I. ...
... Income tax ; time for filing claim for refund . SHEARER , DAVID MCD ... 40 Patents relating to reinforced concrete revetments ; Gov- ernment employe . SHEPARD , J. W. , SURVIVING PARTNER . 737 Contract for cotton linters . SHORT , J. I. ...
Page xvii
... Income tax ; deduction of attorney's fees . WEINBURG , SIDNEY .. 497 Income tax ; account stated ; time limitation upon refund . WHITE , ALEXANDER M. , ESTATE OF 749 Affirmed by the Supreme Court . WHITE , HAROLD T. , ET AL ...
... Income tax ; deduction of attorney's fees . WEINBURG , SIDNEY .. 497 Income tax ; account stated ; time limitation upon refund . WHITE , ALEXANDER M. , ESTATE OF 749 Affirmed by the Supreme Court . WHITE , HAROLD T. , ET AL ...
Page 154
... Income tax ; farmers ' cooperative company . Where a Nebraska Cor- poration , organized as a cooperative agricultural society to deal in farm products and equipment , realized large profits on its operations , of which approximately 30 ...
... Income tax ; farmers ' cooperative company . Where a Nebraska Cor- poration , organized as a cooperative agricultural society to deal in farm products and equipment , realized large profits on its operations , of which approximately 30 ...
Page 158
... income tax return for the year 1923 on June 14 , 1924 ; for the year 1924 on March 15 , 1925 ; for the year 1925 on May 15 , 1926 ; for the year 1926 on Reporter's Statement of the Case March 14 , 1927 ; 158 [ 87 C. Cls . FARMERS ...
... income tax return for the year 1923 on June 14 , 1924 ; for the year 1924 on March 15 , 1925 ; for the year 1925 on May 15 , 1926 ; for the year 1926 on Reporter's Statement of the Case March 14 , 1927 ; 158 [ 87 C. Cls . FARMERS ...
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Common terms and phrases
agreement alleged aluminum amended amount April assessment Board Cairo gauge California Cascade Route cent Chippewa Indians claim for refund Commissioner Company compensation Congress construction contracting officer contractor Corporation Court of Claims Days December December 17 deduction defendant defendant's determined entitled to recover excess profits tax February February 28 feet findings of fact floodway follows Government howitzers income tax infringement January January 14 Judge judgment July June June 16 June 25 launching lease manufacture March March 16 ment net income Oregon overassessment overpayment parties partnership patent payment period petition plaintiff plaintiff filed plaintiff's exhibit Portland prior referred Rental allowance Reporter's Statement Revenue Act revetment riverside levee Siskiyou Route Springfield Junction Stat statute suit Supreme Court tax liability tax paid taxable taxpayer thereof tiff timber tion tribes Tubize United valve voting trust War Industries Board
Popular passages
Page 752 - ... to an amount which in all the above cases combined does not exceed 15 per centum of the taxpayer's net income as computed without the benefit of this subsection.
Page 657 - Stat. 704, 705, amended the act of 1910 to readThat whenever an invention described in and covered by a patent of the United States shall hereafter be used or manufactured by or for the United States...
Page 404 - ... corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer...
Page 301 - Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe.
Page 63 - ... in public use or on sale in this country for more than two years prior to his application, unless the same is proved to have been abandoned, may, upon payment of the fees required by law, and other due proceeding had, obtain a patent therefor.
Page 8 - An act for the relief and civilization of the Chippewa Indians in the State of Minnesota...
Page 455 - That it shall be unlawful for any common carrier subject to the provisions of this Act to charge or receive any greater compensation in the aggregate for the transportation of passengers, or of like kind of property, for a shorter than for a longer distance over the same line or route in the same direction...
Page 162 - If the proceeds of the business are distributed in any other way than on such a proportionate basis, the association does not meet the requirements of the Act and is not exempt.
Page 417 - ... property ; also from interest, rent, dividends, securities,, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.
Page 233 - Disputes. — Except as otherwise specifically provided in this contract, all disputes concerning questions of fact arising under this contract shall be decided by the contracting officer subject to written appeal by the contractor within 30 days to the head of the department concerned or his duly authorized representative, whose decision shall be final and conclusive upon the parties thereto. In the meantime the contractor shall diligently proceed with the work as directed.