ACCOUNT STATED.
See Taxes, XIII, XLIV.
ACQUIESCENCE.
See Estoppel.
AFFILIATION OF TAXPAYER.
See Taxes, LXXXVII.
See Alien Property Custodian, I, II; Transportation of Aliens. ALIEN PROPERTY CUSTODIAN.
I. Until the law made provision for the return of property of aliens seized during the World War and held by the Alien Property Custodian, such aliens had no enforceable rights or interest in the property or against the Government by reason of the property's being so held. Krausz et al., 187.
II. In returning the property seized by the Alien Property Custodian, the Government had the right to impose such terms and conditions as it pleased Congress to enact, and there is no reasonable doubt that the intention of Congress was to return only the corpus of the property remaining after the payment there- from of taxes and other expenses. Id.
See also Taxes, IX, X, XVII, XVIII.
AMBIGUITY OF STATUTES.
See Statutory Construction, I, II. AMORTIZATION ALLOWANCES. See Taxes, XXIV, XXV, XLIX. ARMY PAY.
See Pay and Allowances, III, IV. ASSESSMENT OF TAX.
See Taxes, X, XIV, XV, XXII, XXIII, LI, LXI, LXII, LXIII, LXIV,LXXII, LXXIII, LXXIV, LXXVI, LXXVII, LXXVIII.
AUTHORITY OF OFFICER.
See Contracts, VII; Shipping Board, I, II. BANKRUPTCY ADJUDICATION.
See Taxes, XXIX, XXX.
BEVERAGE TAX.
See Taxes, XXXVI, XXXVII. BOARD OF TAX APPEALS.
See Taxes, LVIII, LIX.
78975-37-cc-vol. 83-47
See Taxes, LXXX.
BREACH OF CONTRACT.
See Contracts, IV, IX, X. BURDEN OF PROOF.
See Taxes, II, XXV, XCIV. CANCELLATION OF CONTRACT. See Contracts, I, II, IX, XI. CAPITAL STOCK TAX.
See Taxes, LXXXV.
CAUSE OF ACTION.
Where plaintiff's petition fails to allege or show a contract, express or implied, for compensation by the Government for alleged furnishing of governmental suggestions and information by plaintiff to Government officials, the petition fails to state a cause of action against the Government on account of the furnishing of such suggestions and information by plaintiff. Barry, 413.
See Statutes of Limitation, II; Taxes, VIII, XI, XX, XXI, XLIV. CLUB DUES AND FEES.
See Taxes, LXVIII.
COLLATERAL ATTACK.
See Taxes, XXIX, XXX. COMPROMISE SETTLEMENT.
See Taxes, XXIX, XXX, XLIII. CONDEMNATION PROCEEDINGS. See Eminent Domain. CONSEQUENTIAL DAMAGE.
See Eminent Domain.
CONSOLIDATED TAX RETURN. See Taxes, XV, XVI, LXXXVII. CONSTRUCTION OF STATUTES. See Statutory Construction. CONTEMPLATION OF DEATH
See Taxes, XXXI, XXXIV, XXXV. CONTRACTS.
I. Where the contractor, for the purpose of expediting performance of World War contracts for production of war supplies, and at the suggestion and urging of the Government officer in charge, reasonably increased its plant and equipment in proportion to the supplies contracted for and ordered by the Government, and such contracts and orders were subsequently canceled by the Government, the contractor is entitled to recover damages sustained by reason of such cancelation, including loss from
such enlargement of its plant and facilities for performance of contracts and orders then in hand, but not on account of anticipated future contracts or orders, and not including a profit upon the construction cost of such enlargement. American Propeller & Mfg. Co., 100.
II. A settlement agreement between the plaintiff and officers of the Government specifically covering only a part of the plaintiff's items of loss resulting from the Government's cancelation of its contracts, held not to conclude plaintiff as to other items of loss resulting from such cancelation. III. Where a city contributed to the Government for use in levee improvement for flood control, land upon which were located, at sufferance of the city, buildings of the plaintiff; and the Government, after the buildings had been stripped and abandoned by plaintiff in contemplation of such levee improve- ment work, demolished the buildings without making any use of them or of the materials of which they were constructed, there was no implication of an agreement on the part of the Government to pay the plaintiff for such structures. Tharp, Trustee, 164.
IV. Where in the performance of a contract with the Government for furnishing and installing new crankshafts for old lightship compressor engines, the contractor met all the requirements of the contract except a requirement that the bearings should not pound nor heat, and the pounding and heating of the bearings were due, not to any fault of the contractor, but to preexisting defects in the subbases and crankcases of the engines, the cor- rection of which was not within the requirements of the contract, the contractor is entitled to the contract price for performance. Acme Machine & Welding Co., 331.
V. The plaintiff was surety on the bond of the Murphy Plumbing Co. for the performance of its contract with the Government for certain plumbing in a United States veterans' hospital. Under the con- tract the Government, for lack of diligence in the performance of the contract, could either terminate the contractor's right to continue performance and have the work completed at the contractor's expense, for any extra cost, or it could permit the contractor
to continue and complete performance and then charge it liquidated damage for any delay in com- pletion. After part performance the contractor abandoned the work, and the Government termi- nated the contract and permitted the plaintiff to complete the work. Held, that the termination of the contract eliminated the liquidated damage clause, and that the Government was therefore not entitled to liquidated damage for delay in the com- pletion of the contract work. Commercial Casualty Co., 367.
VI. Where a Government contract provided that the findings of the contracting officer as to the cause and extent of delay by the contractor in the per- formance of the contract should be final and con- clusive, neither the Comptroller General nor the courts can, in the absence of fraud or bad faith, go behind the decision or findings of the contracting officer. McShain Co., 405.
VII. Where the Emergency Fleet Corporation was vested with authority for the sale and disposition of surplus property belonging to it, and its by-laws provided that its vice presidents should perform such duties as should be assigned or delegated to them by the president of the corporation, "including the power to sign contracts and other instruments"; and a vice president of the corporation was authorized and directed by its president to sell such property, the vice president had due authority to sell. Briggs & Turivas, 664.
VIII. The formal written contract executed by the parties to an agreement is not the agreement, but merely the evidence of the agreement; and where a memo- randum of sale is signed by the parties, containing all essential contractual elements, it is sufficient to establish a sales agreement, or contract, and bind the parties thereto, although the formal contract con- templated by the parties was never executed. Id. IX. Where an agreement between the plaintiff and a duly authorized officer of the Emergency Fleet Corpora- tion for sale to plaintiff of surplus property of the corporation was arbitrarily and capriciously set aside by the president of the corporation and the property resold by him, his action constituted a breach of contract for which the plaintiff is entitled to recover damages against the Government. Id. X. For the breach of the plaintiff's contract by the Emergency Fleet Corporation by the setting aside
of its sale of surplus property to plaintiff and reselling the property to others, the measure of the damage to which the plaintiff is entitled is the difference be- tween the plaintiff's contract prices and the market prices at the times when and places where the property was delivered to other parties. Id. XI. Where a Government contract for construction of a lighthouse tender was canceled for delay by the contractor and the vessel completed by another contractor, the original contractor is entitled to re- cover such part of retained percentages withheld by the Government from progress payments under the original contract as is in excess of the amount of such percentages necessary to make the cost of the vessel to the Government the same as the original contract price for it. Jacob, Trustee, 692.
CREDIT FOR FOREIGN-PAID TAX.
See Taxes, LXV, LXVI.
DAMAGES.
See Contracts, I, II, V, IX, X; Eminent Domain. DECISION OF OFFICER.
See Contracts, VI; Taxes, II, LXI, XCIV; Transportation of Aliens.
DEDUCTIBLE LOSS.
See Taxes, I, XLV, XLVI, LXXXVIII.
DEDUCTIONS FROM INCOME.
See Taxes, I, XLV, XLVI, XLIX, LVI, LXV, LXVI, LXXXVIII, XCII, XCV.
DEFICIENCY-TAX NOTICE.
See Taxes, LXII, LXIV, LXXVIII, LXXIX. DEPARTMENTAL REGULATION.
See Taxes, LXVIII.
DEPLETION OF ASSETS.
See Taxes, LVI, LVII.
DEPRECIATION OF ASSETS.
See Taxes, XLIX, XCV.
DISCRETION OF GOVERNMENT OFFICER.
DISSOLUTION OF CORPORATION.
See Taxes, XXXVIII, XXXIX, XL.
DOUBLE DEDUCTION.
See Taxes, XLV, XLVI.
EMINENT DOMAIN.
It is well settled that the United States has the legal right to abandon or dismiss condemnation proceedings at any time be- fore making payment for and taking possession of the property involved in such proceedings, and that where this course is
« PreviousContinue » |