Cases Decided in the Court of Claims of the United States, Volume 67U.S. Government Printing Office, 1929 - Law reports, digests, etc |
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Results 1-5 of 100
Page ix
... basis ; lease of cement bags ; payments for nonreturn ; proportion to be treated as income . AMERICAN BRONZE POWDER MFG . CO .‒‒‒ 564 Refund of income and profits taxes ; accrual basis ; esti- mated tax ; invested capital ; proof of ...
... basis ; lease of cement bags ; payments for nonreturn ; proportion to be treated as income . AMERICAN BRONZE POWDER MFG . CO .‒‒‒ 564 Refund of income and profits taxes ; accrual basis ; esti- mated tax ; invested capital ; proof of ...
Page xiv
... basis ; treatment of interest on cash basis ; inclu- sion of accrued interest in invested capital . SCHROTH , FRANK D. , RECEIVER__ 382 Eminent domain ; just compensation ; payment to receiver ; distribution by Court of Chancery , State ...
... basis ; treatment of interest on cash basis ; inclu- sion of accrued interest in invested capital . SCHROTH , FRANK D. , RECEIVER__ 382 Eminent domain ; just compensation ; payment to receiver ; distribution by Court of Chancery , State ...
Page 2
... basis , employ , with the knowledge , acquiescence , and en- couragement of the Government and to its benefit , an inven- tion the use of which is tendered the Government under the act of October 6 , 1917 , the inventor may recover for ...
... basis , employ , with the knowledge , acquiescence , and en- couragement of the Government and to its benefit , an inven- tion the use of which is tendered the Government under the act of October 6 , 1917 , the inventor may recover for ...
Page 24
... basis , the Government agreeing to pay for the shop and equipment there for . Time was stated to be an essence of the contract . Certified copies of contracts between the Symington- Anderson Company and the United States of America ...
... basis , the Government agreeing to pay for the shop and equipment there for . Time was stated to be an essence of the contract . Certified copies of contracts between the Symington- Anderson Company and the United States of America ...
Page 42
... basis of a patent . " August 17 , 1918 , the plaintiff's attorney addressed to the Secretary of the Navy the letter appearing in Finding XI . The defendant , construing the act of October 6 , 1917 , liter- ally asserts that this ...
... basis of a patent . " August 17 , 1918 , the plaintiff's attorney addressed to the Secretary of the Navy the letter appearing in Finding XI . The defendant , construing the act of October 6 , 1917 , liter- ally asserts that this ...
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Common terms and phrases
aforesaid allowed amount assessed assets Attorney General Herman August automobile candy Certiorari claim for refund coal Commissioner of Internal compensation contract contractor corporation cost court decided court made special Cracker Jack December December 31 decided that plaintiff deduction defendant delivered the opinion demurrage entitled to recover excess-profits taxes February February 25 findings of fact follows Galloway Globe Shipbuilding Company Goodwin Sand Government gun barrel Harford County interest Internal Revenue Island Farm January Judge July June June 15 June 30 land lease liability manufacture March March 11 ment Navy November October October 15 officer Ordnance paid patent payment petition plaintiff filed pop-corn preferred stock proving ground purchase Realty Holding Company received Reporter's Statement revenue act Secretary Shipping Board SINNOTT sold special findings Spesutia Island statute taxable taxpayer thereafter thereof tiff tion United vessels
Popular passages
Page 539 - That in computing net income there shall be allowed as deductions: (1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered...
Page 42 - Now that it has succeeded, It may seem very plain to any one that he could have done It as well. , This is often the case with Inventions of the greatest merit. It may be laid down as a general rule, though perhaps not an invariable one, that. If a new combination and arrangement of known elements produce a new and beneficial result never attained before, it is evidence of invention.
Page 652 - ... notice and demand by the collector, or the amount of tax overpaid, if any, shall be credited or refunded to the taxpayer in accordance with the provisions of section 252...
Page 341 - President and shall be entitled to sue the United States to recover such further sum as, added to said seventyfive per centum, will make up such amount as will be just compensation therefor, in the manner provided for by section twenty-four, paragraph twenty, and section one hundred and forty-five of the Judicial Code...
Page 124 - Whenever in the opinion of the Commissioner the use of inventories is necessary in order clearly to determine the income of any taxpayer, inventories shall be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income.
Page 605 - There is hereby authorized to be appropriated, out of any money in the Treasury not otherwise appropriated, so much as may be necessary to carry out the provisions of this Act.
Page 302 - The Captain (although appointed by the Owners), shall be under the orders and directions of the Charterers as regards employment and agency...
Page 32 - States for its use, he shall, if he ultimately receives a patent, have the right to sue for compensation in the Court of Claims, such right to compensation to begin from the date of the use of the invention by the...
Page 551 - ... (1) Automobile trucks and automobile wagons, (including tires, inner tubes, parts, and accessories therefor, sold on or in connection therewith or with the sale thereof...
Page 551 - ... (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; (3) Tires, inner tubes, parts, or accessories, for any of the articles enumerated in subdivision (1), or (2) sold to any person other than a manufacturer or producer of any of the articles enumerated in subdivision (1) or (2), 5 per centum...