 If a taxpayer receives earnings under a claim of right and without restriction as to its disposition, he has received income which he is required to return, even though it may still be claimed that he is not entitled to retain the money, and even though...  Reports of the Tax Court of the United States - Page 458by United States. Tax Court - 1959Full view - About this book
 | United States. Court of Claims - Law reports, digests, etc - 1941 - 858 pages
...from gross income in 1931. In North American Oil v. Burnet, 286 US 417, 424, the Supreme Court said: If a taxpayer receives earnings under a claim of right...still be adjudged liable to restore its equivalent [citing other authorities]. The rule laid down above has been followed in other cases and repeated... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1962 - 964 pages
...language found in North American Oil v. Bumet, 286 US 417, 424 (1932), where the Supreme Court said : If a taxpayer receives earnings under a claim of right...has received income which he is required to return [for tax purposes], even though it may still be claimed that he is not entitled to retain the money,... | |
 | United States. Court of Claims - Law reports, digests, etc - 1948 - 974 pages
...1942. As we have said, the Government demurs. It says that the plaintiff received the $24,000 in 1942 under a claim of right, and without restriction as to its disposition, and that that ends the controversy. It points to North American OH Consolidated v. Butrnet, 286 US... | |
 | Taxation - 1942 - 1236 pages
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 | Taxation - 1936 - 1474 pages
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 | Taxation - 1942 - 1302 pages
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 | Taxation - 1943 - 1556 pages
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