Cases Decided in the Court of Claims of the United States, Volume 83U.S. Government Printing Office, 1937 - Law reports, digests, etc |
From inside the book
Results 1-5 of 70
Page 202
... overassessments show- ing the credits stated the account exactly as it was settled . The court , having made the foregoing introductory state- ment , entered special findings of fact as follows : 1. March 15 , 1921 , plaintiff , a ...
... overassessments show- ing the credits stated the account exactly as it was settled . The court , having made the foregoing introductory state- ment , entered special findings of fact as follows : 1. March 15 , 1921 , plaintiff , a ...
Page 207
... overassess- ments in favor of the Pioneer Coal & Coke Company , plain- tiff herein , in the amounts of $ 7,029.66 for 1917 and $ 9,755.27 for 1918. Consolidated returns were not filed for 1917 and 1918. These overassessments were found ...
... overassess- ments in favor of the Pioneer Coal & Coke Company , plain- tiff herein , in the amounts of $ 7,029.66 for 1917 and $ 9,755.27 for 1918. Consolidated returns were not filed for 1917 and 1918. These overassessments were found ...
Page 208
... overassessment showing the details and the manner in which the credits had been made . 5. Waivers of the statute of limitation for assessment and collection of any tax due for 1920 were filed . After an in- vestigation of the books ...
... overassessment showing the details and the manner in which the credits had been made . 5. Waivers of the statute of limitation for assessment and collection of any tax due for 1920 were filed . After an in- vestigation of the books ...
Page 211
... overassessment in favor of plaintiff , National , and Tidewater companies an amount of $ 51,503.36 in addition to the overassessment of $ 42,510.55 previously allowed on special assessment . The basis on which it was claimed that this ...
... overassessment in favor of plaintiff , National , and Tidewater companies an amount of $ 51,503.36 in addition to the overassessment of $ 42,510.55 previously allowed on special assessment . The basis on which it was claimed that this ...
Page 212
... overassessment and overpayment of the total of $ 42,510.55 previously allowed plaintiff and the addi- tional overassessment of $ 51,503.36 claimed , or $ 94,013.91 , should be allowed and refunded with interest . On No- vember 14 , 1929 ...
... overassessment and overpayment of the total of $ 42,510.55 previously allowed plaintiff and the addi- tional overassessment of $ 51,503.36 claimed , or $ 94,013.91 , should be allowed and refunded with interest . On No- vember 14 , 1929 ...
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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...