Cases Decided in the Court of Claims of the United States, Svazek 66U.S. Government Printing Office, 1929 |
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Strana xii
... Internal Revenue ; statutes ; departmental construc- tion ; reenactment by Congress . CLEVELAND , CINCINNATI , CHICAGO & ST . LOUIS RY . CO-- Land - grant deductions , act of October 6 , 1917 . 745 CLINCHFIELD NAVIGATION Co ------ 589 ...
... Internal Revenue ; statutes ; departmental construc- tion ; reenactment by Congress . CLEVELAND , CINCINNATI , CHICAGO & ST . LOUIS RY . CO-- Land - grant deductions , act of October 6 , 1917 . 745 CLINCHFIELD NAVIGATION Co ------ 589 ...
Strana xlv
... internal revenue , a former collector or deputy collector , or the personal representative in case of death ) for any overpayment in respect of any internal - revenue tax , in- terest shall be allowed at the rate of 6 per centum per ...
... internal revenue , a former collector or deputy collector , or the personal representative in case of death ) for any overpayment in respect of any internal - revenue tax , in- terest shall be allowed at the rate of 6 per centum per ...
Strana 55
... Internal Revenue and paid by plaintiff . IV . Upon audit of plaintiff's 1918 return the commis- sioner found the taxable net income to be $ 26,016.22 and the tax liability to be $ 2,881.95 . Thereafter the commissioner caused a ...
... Internal Revenue and paid by plaintiff . IV . Upon audit of plaintiff's 1918 return the commis- sioner found the taxable net income to be $ 26,016.22 and the tax liability to be $ 2,881.95 . Thereafter the commissioner caused a ...
Strana 56
... Internal Revenue refuses to refund any part of same . The court decided that plaintiff was not entitled to recover . Moss , Judge , delivered the opinion of the court : On June 16 , 1919 , plaintiff filed its income - tax return for the ...
... Internal Revenue refuses to refund any part of same . The court decided that plaintiff was not entitled to recover . Moss , Judge , delivered the opinion of the court : On June 16 , 1919 , plaintiff filed its income - tax return for the ...
Strana 60
... internal revenue for the district of Georgia , a return for Federal estate - tax purposes under the provisions of the revenue act of 1921 , in which return the plaintiffs showed the gross estate of the decedent , including the value of ...
... internal revenue for the district of Georgia , a return for Federal estate - tax purposes under the provisions of the revenue act of 1921 , in which return the plaintiffs showed the gross estate of the decedent , including the value of ...
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Běžně se vyskytující výrazy a sousloví
40 Stat agreement amount April assessed authority Bohemian Club Certiorari denied Chief Justice claim for refund club collector of internal Commissioner of Internal Congress contract contractor corporation cost court decided court made special decedent December decided that plaintiff deduction defendant delivered the opinion director dividends Electric Boat Company entitled to recover excess-profits tax February February 20 findings of fact follows Galloway Government Hamlin Harry Hamlin income Internal Revenue January Judge judgment July June 18 June 30 jute King & King letter Luckenbach S. S. Co manufactured March material ment Navy October officer Osage paid Panama Canal party patent payment period plaintiff company plaintiff filed profits tax purchase Quartermaster Quartermaster Corps railroad received Reporter's Statement revenue act special findings statute Supreme Court taxable thereof tiff tion trust United writ of certiorari
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Strana 152 - Whenever any patent is inoperative or invalid, by reason of a defective or insufficient specification, or by reason of the patentee claiming as his own invention or discovery more than he had a right to claim as new...
Strana 280 - No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected...
Strana 507 - That the value of the gross estate of the decedent shall be determined by including the value at the time of his death...
Strana 685 - The Republic of Panama further grants to the United States in perpetuity the use, occupation and control...
Strana 180 - First. All the ordinary and necessary expenses paid within the year in the maintenance and operation of its business and properties, including rentals or other payments required to be made as a condition to the continued use or possession of property; to which the corporation has not taken or is not taking title, or in which it has no equity.
Strana 400 - Fraternal beneficiary society, order, or association, operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system, and providing for the payment of life, sick, accident, or other benefits to the members of such society, order, or association or their dependents; Fourth.
Strana 245 - Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this title.
Strana 685 - II which the United States would possess and exercise if it were the sovereign of the territory within which said lands and waters are located to the entire exclusion of the exercise by the Republic of Panama of any such sovereign rights, power or authority.
Strana 139 - That for the purpose of the tax the value of the net estate shall be determined — (a) In the case of a resident, by deducting from the value of the gross estate...
Strana xxxv - And I charged your judges at that time, saying, Hear the causes between your brethren, and judge righteously between every man and his brother, and the stranger that is with him. Ye shall not respect persons in judgment ; but ye shall hear the small as well as the great : ye shall not be afraid of the face of man ; for the judgment is God's : and the cause that is too hard for you, bring it unto me, and I will hear it.