Cases Decided in the Court of Claims of the United States, Volume 80U.S. Government Printing Office, 1936 - Law reports, digests, etc |
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Results 1-5 of 100
Page 10
... December 1919 , to March 11 , 1924 , the date of the assessment of the additional tax for 1917 , is $ 9,256.78 . The court decided that plaintiff was entitled to recover . LITTLETON , Judge , delivered the opinion of the court : The ...
... December 1919 , to March 11 , 1924 , the date of the assessment of the additional tax for 1917 , is $ 9,256.78 . The court decided that plaintiff was entitled to recover . LITTLETON , Judge , delivered the opinion of the court : The ...
Page 13
... December 5 , 1918 , the vessel sailed from San Fran- cisco with cargo consigned to Vladivostok , Siberia , and the Philippine Islands . In addition to United States Govern- ment supplies there were being transported , free of charge ...
... December 5 , 1918 , the vessel sailed from San Fran- cisco with cargo consigned to Vladivostok , Siberia , and the Philippine Islands . In addition to United States Govern- ment supplies there were being transported , free of charge ...
Page 14
... December 1918 to Manila , Philippine Islands . Said goods consisted of miscellaneous supplies . On or before December 5 , 1918 , plaintiff made a contract of insurance with , and , in consideration of a premium paid or agreed to be paid ...
... December 1918 to Manila , Philippine Islands . Said goods consisted of miscellaneous supplies . On or before December 5 , 1918 , plaintiff made a contract of insurance with , and , in consideration of a premium paid or agreed to be paid ...
Page 16
... December 5th , 1918 , the loss being caused by fire which occurred in the hold of the ship on December 16th and 17th , 1918 . " 2. It is requested that the necessary action be taken to prepare a statement of general average in order ...
... December 5th , 1918 , the loss being caused by fire which occurred in the hold of the ship on December 16th and 17th , 1918 . " 2. It is requested that the necessary action be taken to prepare a statement of general average in order ...
Page 17
... December 31 , 1926. A copy of the said statement of general average is in evidence as plaintiff's exhibit 8 and is by reference made a part hereof . Said general - average statement stated the contributory values of the various ...
... December 31 , 1926. A copy of the said statement of general average is in evidence as plaintiff's exhibit 8 and is by reference made a part hereof . Said general - average statement stated the contributory values of the various ...
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Common terms and phrases
acres additional tax agreement allowed amount applied April April 30 assessment assets bands ceded certificate cession Cherokee Chippewa Indians claim for refund club collector Commissioner of Internal Company contractor corporation cost decedent December December 31 decided that plaintiff deduction defendant deficiency delivered the opinion determined duly entitled to recover estate tax fact as follows February February 16 findings of fact Government income tax interest Internal Revenue inventory January January 14 Judge June June 14 Kansas Kansas River Kaw Tribe Klotz lands lease March March 12 ment Minnesota November November 21 October October 31 overassessment overpayment partnership payment period petition plaintiff filed prior received Red Lake Indians Red Lake Reservation Reporter's Statement Revenue Act Secretary Stat statute of limitations suit tax liability taxable taxpayer thereof tiff tiles tion tool steel treaty United
Popular passages
Page 844 - BASIS. (a) DEALERS IN PERSONAL PROPERTY. — Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.
Page 4 - 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 652 - To the extent of the amount receivable by the executor as insurance under policies taken out by the decedent upon his own life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life.
Page 845 - As used in this section the term "initial payments" means the payments received in cash or property other than evidences of indebtedness of the purchaser during the taxable period in which the sale or other disposition is made.
Page 147 - 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 435 - There is hereby further authorized to be appropriated the sum of $16,000,000, or so much thereof as may be necessary, out of any money in the Treasury...
Page 377 - The committee shall meet from time to time at the call of the Board, and members thereof shall be paid transportation expenses and not to exceed $100 per diem.
Page 641 - No person shall file or prosecute in the Court of Claims, or in the Supreme Court on appeal therefrom, any claim for or in respect to which he or any assignee of his has pending in any other court any suit or process against any person who, at the time when the cause of action alleged in such suit or process arose, was, in respect thereto, acting or professing to act, mediately or immediately, under the authority of the United States.
Page 675 - Where no open market exists or where quotations are nominal, due to stagnant market conditions, the taxpayer must use such evidence of a fair market price at the date or dates nearest the inventory as may be available, such as specific purchases or sales by the taxpayer or others in reasonable volume and made in good faith, or compensation paid for cancellation of contracts for purchase commitments.
Page 184 - That where such property or any part thereof, or part of the consideration with which such property was acquired, is shown to have been at any time acquired by such other person...