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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Page 1
... filed are not pub- lished until disposition of such motions . SAUL B. JACOBS v . THE UNITED STATES [ No. 483-52 . Decided November 30 , 1954. Plaintiff's motion for new trial overruled April 5 , 1955. ] On the Proofs Income tax ; use of ...
... filed are not pub- lished until disposition of such motions . SAUL B. JACOBS v . THE UNITED STATES [ No. 483-52 . Decided November 30 , 1954. Plaintiff's motion for new trial overruled April 5 , 1955. ] On the Proofs Income tax ; use of ...
Page 2
... filed returns , on a fiscal year basis ( ending October 31 ) , for each of the years 1944 , 1945 , 1946 and 1947 . The Commissioner of Internal Revenue made deficiency assessments using an increase in net worth computation for these ...
... filed returns , on a fiscal year basis ( ending October 31 ) , for each of the years 1944 , 1945 , 1946 and 1947 . The Commissioner of Internal Revenue made deficiency assessments using an increase in net worth computation for these ...
Page 6
... filed no income report or a report showing no taxes due . Two deficiency assessments were made in the year 1924 , totaling $ 10.74 . For the year 1940 plaintiff filed a report showing income tax due in the sum of $ 360.59 ( later ...
... filed no income report or a report showing no taxes due . Two deficiency assessments were made in the year 1924 , totaling $ 10.74 . For the year 1940 plaintiff filed a report showing income tax due in the sum of $ 360.59 ( later ...
Page 11
... filed his individual income tax returns on the cash receipts and disbursement basis of accounting . The books and records of the Jacobs Furniture Company from 1941 until the date of sale of that business were kept on the installment ...
... filed his individual income tax returns on the cash receipts and disbursement basis of accounting . The books and records of the Jacobs Furniture Company from 1941 until the date of sale of that business were kept on the installment ...
Page 12
... filed individual Federal income tax returns showing annual in- come in such small amounts that no taxes were due . The returns were accepted by the Collector of Internal Revenue for the District of Tennessee as filed . 4. For the ...
... filed individual Federal income tax returns showing annual in- come in such small amounts that no taxes were due . The returns were accepted by the Collector of Internal Revenue for the District of Tennessee as filed . 4. For the ...
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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.