Cases Decided in the Court of Claims of the United States, Volume 67U.S. Government Printing Office, 1929 - Law reports, digests, etc |
From inside the book
Results 1-5 of 52
Page 76
... shares of its second preferred stock , which had at that time a value of $ 100 per share as shown by the books . V. The Clinton Sugar Refining Co. and the National Candy Co. did not so arrange their financial relationships as Reporter's ...
... shares of its second preferred stock , which had at that time a value of $ 100 per share as shown by the books . V. The Clinton Sugar Refining Co. and the National Candy Co. did not so arrange their financial relationships as Reporter's ...
Page 77
... share of net income or invested capital during the year 1917 . VI . The National Candy Co. made no sales to the Clinton Sugar Refining Co. during the calendar year 1917 . During the year 1917 the total sales of all products of said ...
... share of net income or invested capital during the year 1917 . VI . The National Candy Co. made no sales to the Clinton Sugar Refining Co. during the calendar year 1917 . During the year 1917 the total sales of all products of said ...
Page 80
... share , or a total of $ 358,000 . The promotion services consisted of making arrangements with the confectioners to enter the consolidation in 1902 and extended over a period of two or three years . The pro- moter bore the expenses of ...
... share , or a total of $ 358,000 . The promotion services consisted of making arrangements with the confectioners to enter the consolidation in 1902 and extended over a period of two or three years . The pro- moter bore the expenses of ...
Page 87
... share , or a total of $ 358,000 . Plaintiff contends that these two items represent organization expenses and should be added to invested capital . It will first be noted that the items are different in character . The stock issued to ...
... share , or a total of $ 358,000 . Plaintiff contends that these two items represent organization expenses and should be added to invested capital . It will first be noted that the items are different in character . The stock issued to ...
Page 105
... shares of common stock , of the par value of $ 100 per share , and 300 shares of preferred stock of the par value of $ 100 per share . Its invested capital during said year was $ 146,796.94 . III . Plaintiff was and is engaged in the ...
... shares of common stock , of the par value of $ 100 per share , and 300 shares of preferred stock of the par value of $ 100 per share . Its invested capital during said year was $ 146,796.94 . III . Plaintiff was and is engaged in the ...
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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...