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 4
... authority to act for the Cherokee Nation and bring suits in its name . The first ground of the demurrer must be sustained . Considering next the second ground of the demurrer , to wit , that the matters in controversy herein are res ...
... authority to act for the Cherokee Nation and bring suits in its name . The first ground of the demurrer must be sustained . Considering next the second ground of the demurrer , to wit , that the matters in controversy herein are res ...
Page 6
... authority . The contention of the plaintiff is , in effect , that the owner- ship and title to all of the Cherokee tribal funds and lands at the time of making the treaty of 1866 were in those mem- bers and citizens of the Cherokee ...
... authority . The contention of the plaintiff is , in effect , that the owner- ship and title to all of the Cherokee tribal funds and lands at the time of making the treaty of 1866 were in those mem- bers and citizens of the Cherokee ...
Page 21
... authority that were this a private merchant vessel a libel in rem could have been commenced against the ship by the cargo owners and by the ship owners against the cargo for contribution in gen- eral average upon arrival at destination ...
... authority that were this a private merchant vessel a libel in rem could have been commenced against the ship by the cargo owners and by the ship owners against the cargo for contribution in gen- eral average upon arrival at destination ...
Page 50
... authority to remit , refund , or pay back all taxes erroneously or illegally assessed or collected and had for their object the requirement that the taxpayer set forth in his claim the facts and grounds upon which he relied to entitle ...
... authority to remit , refund , or pay back all taxes erroneously or illegally assessed or collected and had for their object the requirement that the taxpayer set forth in his claim the facts and grounds upon which he relied to entitle ...
Page 52
... authority in law . Compare American Safety Razor Corp. v . United States , 79 C. Cls . 141 . Likewise the provisions of section 810 of the Revenue Act of 1932 amending section 319 ( b ) of the Revenue Act of 1926 and inserting a new ...
... authority in law . Compare American Safety Razor Corp. v . United States , 79 C. Cls . 141 . Likewise the provisions of section 810 of the Revenue Act of 1932 amending section 319 ( b ) of the Revenue Act of 1926 and inserting a new ...
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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...