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 98
Page 56
... taxpayer - Where the taxpayer's regular business was that of an employee of a brokerage firm in New York City , loss sus- tained by him in 1927 on a total of three real estate invest- ments by himself and an associate on their own ...
... taxpayer - Where the taxpayer's regular business was that of an employee of a brokerage firm in New York City , loss sus- tained by him in 1927 on a total of three real estate invest- ments by himself and an associate on their own ...
Page 61
... taxpayer shall be allowed only to the extent of the amount of the gross income not derived from such trade or business ; * * * * * ( e ) NET LOSS FOR 1926 OR 1927. - If for the taxable year 1926 or 1927 a taxpayer sustained a net loss ...
... taxpayer shall be allowed only to the extent of the amount of the gross income not derived from such trade or business ; * * * * * ( e ) NET LOSS FOR 1926 OR 1927. - If for the taxable year 1926 or 1927 a taxpayer sustained a net loss ...
Page 62
... taxpayer's principal trade or business , it is required that his activities shall be such that they may of themselves be regarded as an occupa- tion or business . A single isolated activity or transac- tion is not sufficient to ...
... taxpayer's principal trade or business , it is required that his activities shall be such that they may of themselves be regarded as an occupa- tion or business . A single isolated activity or transac- tion is not sufficient to ...
Page 100
... taxpayer alleging error ; but corrections may be made in specific items where error therein is shown though the proof be insufficient for the calculation of the tax without using the Commissioner's computation as a basis . Inventory ...
... taxpayer alleging error ; but corrections may be made in specific items where error therein is shown though the proof be insufficient for the calculation of the tax without using the Commissioner's computation as a basis . Inventory ...
Page 101
... taxpayer on obligations growing out of contracts but upon which it was not liable for . interest . Interest on claim ; application of contractor's claim on taxes due Government . - An amount due a taxpayer by the Government on an ...
... taxpayer on obligations growing out of contracts but upon which it was not liable for . interest . Interest on claim ; application of contractor's claim on taxes due Government . - An amount due a taxpayer by the Government on an ...
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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...