Cases Decided in the Court of Claims of the United States, Volume 83U.S. Government Printing Office, 1937 - Law reports, digests, etc |
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Results 1-5 of 100
Page 68
... commissioner of immigration at Ellis Island forwarded to the Commissioner General of Immigration at Washington the notice of liability for fine in the case of Tage W. Larsson , together with the protest and accompanying certificate . On ...
... commissioner of immigration at Ellis Island forwarded to the Commissioner General of Immigration at Washington the notice of liability for fine in the case of Tage W. Larsson , together with the protest and accompanying certificate . On ...
Page 72
... commissioner of immigration forwarded to the Commissioner General of Immigration , at Washington , the notice of liability for fine in the case of Olaf G. Anderson , with plaintiff's protest and accompanying certificate . On January 4 ...
... commissioner of immigration forwarded to the Commissioner General of Immigration , at Washington , the notice of liability for fine in the case of Olaf G. Anderson , with plaintiff's protest and accompanying certificate . On January 4 ...
Page 100
... Commissioner of Internal Revenue is prima facie correct , and the burden of showing error and the correct ... Commissioner's computation as a basis . Inventory valuation , cost or market ; invested capital . - The taxpayer held entitled ...
... Commissioner of Internal Revenue is prima facie correct , and the burden of showing error and the correct ... Commissioner's computation as a basis . Inventory valuation , cost or market ; invested capital . - The taxpayer held entitled ...
Page 121
... Commissioner assessed against plaintiff a tax for 1918 of $ 191,403.77 , in addition to that already assessed and paid , and duly notified plaintiff with regard thereto . No part thereof has been paid by the plaintiff . In its original ...
... Commissioner assessed against plaintiff a tax for 1918 of $ 191,403.77 , in addition to that already assessed and paid , and duly notified plaintiff with regard thereto . No part thereof has been paid by the plaintiff . In its original ...
Page 122
... Commissioner to inventory , is the amount used by plaintiff in its return to reduce an inventory of lumber December 31 , 1918 , to its estimate of " realizable value . " Without such reduction its inventory of lumber would stand at the ...
... Commissioner to inventory , is the amount used by plaintiff in its return to reduce an inventory of lumber December 31 , 1918 , to its estimate of " realizable value . " Without such reduction its inventory of lumber would stand at the ...
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Common terms and phrases
Ackerson additional assessment additional tax agreement Alien Property Custodian alleged allowed amount Anderson application approved April attorney August Board of Tax bonds breech bolt breechblock certificate of overassessment charter Chickasaw Nations Choctaw and Chickasaw Choctaw Nation claim for refund Coke Company collector Commissioner of Internal consolidated return contract cost Court decedent December deduction defendant deficiency Delaware Delaware corporation determined entitled to recover executor findings of fact Foundation Company Frank E Government Herman Levi income and profits income tax interest Internal Revenue January Judge June June 15 Levi loss March March 15 ment Mississippi Choctaws Mound City October overpayment payment petition plaintiff plaintiff filed prior profits tax propellers received Reporter's Statement Revenue Act sear shares standing type Stat statute of limitation synchronizing gears Tax Appeals tax liability tax return taxable taxpayer thereof tion tribes trust type and forms United waiver
Popular passages
Page 612 - No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest) is exchanged solely for property of a like kind to be held either for productive use in trade or business or for investment.
Page 143 - But no such damages shall be adjusted and paid until thoroughly examined and passed upon by the Commissioner of Indian Affairs and the Secretary of the Interior...
Page 612 - February 28, 1913. shall be the cost of such property; except that — "(6) Tax-free exchanges generally. — If the property was acquired upon an exchange described In section 112 (b) to (e), Inclusive, the basis shall be the same as In the case of the property exchanged, decreased In the amount of any money received by the taxpayer...
Page 356 - ... (1) In the case of the liability of an initial transferee of the property of the taxpayer,— within one year after the expiration of the period of limitation for assessment against the taxpayer...
Page 423 - ... (2) Other automobiles and motorcycles (including tires, inner tubes, parts, and accessories therefor, sold on or in connection therewith or with the sale thereof), except tractors, 5 per centum...
Page 359 - ... (g) An order of the Commission to cease and desist shall become final (1) Upon the expiration of the time allowed for filing a petition for review, if no such petition has been duly filed within such time...
Page 50 - It is never the object of those laws to grant a monopoly for every trifling device, every shadow of a shade of an idea which would naturally and spontaneously occur to any skilled mechanic or operator in the ordinary progress of manufactures.
Page 409 - ... unforeseeable causes beyond the control and without the fault or negligence of the Contractor, including, but not restricted to, acts of God, or of the public enemy, acts of the Government...
Page 531 - Court from a circuit court of appeals or the Court of Appeals of the District of Columbia...
Page 376 - ... shall ascertain the facts and the extent of the delay and extend the time for completing the work when in his judgment the findings of fact justify such an extension, and his findings of fact thereon shall be final and conclusive on the parties hereto...