Cases Decided in the United States Court of Claims ... with Report of Decisions of the Supreme Court in Court of Claims Cases, Volume 131The Court, 1955 - Law reports, digests, etc |
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Results 1-5 of 100
Page viii
... Internal Revenue Code . CARTOONISTS AND ILLUSTRATORS SCHOOL , INCOR- PORATED_ 802 Government contract ; judgment entered . CHICAGO AND NORTH WESTERN RAILWAY COMPANY ( No. 49291 ) ----- 802 Transportation of freight ; steel scrap ...
... Internal Revenue Code . CARTOONISTS AND ILLUSTRATORS SCHOOL , INCOR- PORATED_ 802 Government contract ; judgment entered . CHICAGO AND NORTH WESTERN RAILWAY COMPANY ( No. 49291 ) ----- 802 Transportation of freight ; steel scrap ...
Page xi
... Internal Revenue Code . INGLE COAL CORPORATION__ 121 Income tax ; deduction of " over - riding royalties " not allowable as ordinary and necessary expenses . IMMIGRATION INSPECTOR PAY CASES .. 805 Judgments entered on the authority of ...
... Internal Revenue Code . INGLE COAL CORPORATION__ 121 Income tax ; deduction of " over - riding royalties " not allowable as ordinary and necessary expenses . IMMIGRATION INSPECTOR PAY CASES .. 805 Judgments entered on the authority of ...
Page xiii
... Internal Revenue Code . OLYMPIC RADIO AND TELEVISION , INC ... 814 Excess profits tax ; carry - back ; plaintiff's motion granted . Reversed by the Supreme Court . OTOE AND MISSOURIA TRIPE OF INDIANS ( App . No. 1-54 ) - Indian claims ...
... Internal Revenue Code . OLYMPIC RADIO AND TELEVISION , INC ... 814 Excess profits tax ; carry - back ; plaintiff's motion granted . Reversed by the Supreme Court . OTOE AND MISSOURIA TRIPE OF INDIANS ( App . No. 1-54 ) - Indian claims ...
Page xx
... INTERNAL REVENUE CODE Section 22 ( d ) ( 6 ) ( A ) ; Huron Milling Co. ---- Section 23 ( a ) ( 1 ) ( A ) ; Ingle Coal Corp ... Section 41 ; Jacobs__ . Section 115 ( c ) and ( g ) ; Smith__ Section 117 ; McConkey --- Section 124 ; Ohio ...
... INTERNAL REVENUE CODE Section 22 ( d ) ( 6 ) ( A ) ; Huron Milling Co. ---- Section 23 ( a ) ( 1 ) ( A ) ; Ingle Coal Corp ... Section 41 ; Jacobs__ . Section 115 ( c ) and ( g ) ; Smith__ Section 117 ; McConkey --- Section 124 ; Ohio ...
Page 1
... Internal Revenue made a deficiency assessment for each of these years , using the increase in net worth com- putation method . The Commissioner collected the deficiency for each year , together with penalty and interest , and plaintiff ...
... Internal Revenue made a deficiency assessment for each of these years , using the increase in net worth com- putation method . The Commissioner collected the deficiency for each year , together with penalty and interest , and plaintiff ...
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Common terms and phrases
active duty Administration agreement amount appeal April Army August August 11 Board Brian Holland Casting Company cause of action Change Order charges Civil Service Commission Commissioner compensation Congress construction contracting officer contractor cost damages December decision defendant defendant's deficiency delivery determination disability entitled to recover equipment excess profits tax February filed Findings of Fact fiscal Fleet-Wing follows funds furnished gasoline Government held income tax Indian interest Internal Revenue Internal Revenue Code January January 11 Judge July June Keegan letter Lincoln Court liquidated damages March ment Missouria Navy November October October 31 operations Opinion paid parties payment percent period petition plaintiff plaintiff is entitled purchase pursuant request Reserve retired pay September siphon Stat statute stockholders summary judgment Sunoco taxable taxpayer termination thereof tiff tion treasury stock treaties Union United UNRRA vessel Veterans wage Warren E
Popular passages
Page 3 - ... in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Page 127 - ... rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity...
Page 208 - The Court of Claims shall have jurisdiction to render judgment upon any claim against the United States founded either upon...
Page 795 - The power of an administrative officer or board to administer a federal statute and to prescribe rules and regulations to that end is not the power to make law — for no such power can be delegated by Congress — but the power to adopt regulations to carry into effect the will of Congress as expressed by the statute. A regulation which does not do this, but operates to create a rule out of harmony with the statute, is a mere nullity.
Page 349 - Contractor by reason of the termination of work pursuant to this clause, shall be deemed to limit, restrict, or otherwise determine or affect the amount or amounts which may be agreed upon to be paid to the Contractor pursuant to this paragraph (d).
Page 162 - In the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken...
Page 226 - No such suit or proceeding shall be begun before the expiration of six months from the date of filing such claim unless the Commissioner renders a decision thereon within that time, nor after the expiration of five years from the date of the payment of such tax, penalty, or sum, unless such suit or proceeding is begun within two years after the disallowance of the part of such claim to which such suit or proceeding relates.
Page 350 - ... (ii) the cost of settling and paying claims arising out of the termination of work under subcontracts or orders as provided in paragraph (b) (5) above, exclusive of the amounts paid or payable on account of supplies or materials delivered or services furnished by the subcontractor prior...
Page 178 - No credit or refund shall be allowed or made after the expiration of the period of limitation prescribed in subsection (a) for the filing of a claim for credit or refund, unless a claim for credit or refund is filed by the taxpayer within such period.
Page 815 - The case is here on a petition for a writ of certiorari which we granted because of the importance in the administration of the criminal laws of the questions presented.