Cases Decided in the Court of Claims of the United States, Svazek 77U.S. Government Printing Office, 1934 |
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agreement Aguirre Sugar Companies airplanes allowed American Expeditionary Forces amount approved April assessment August axles balancing network Bureau C.Cls Central Aguirre Sugar chassis circuit claim for refund Commissioner of Internal contract corporation cost Creek Nation decedent December December 31 decided that plaintiff deduction defendant defendant's delivered the opinion determined entitled to recover February February 16 findings of fact Government Grissinger income and profits Indians Internal Revenue invoices January Judge judgment July June June 15 King & King land liability manufactured March March 15 ment month Navy Department October officer overassessment overpayment paid parties payment percent period petition plaintiff plaintiff filed prior profits tax purchase received repeater repeating coil Reporter's Statement reservation Revenue Act royalties Ruckstell Company September sold special findings Stat statute statute of limitation suit taxable telephone thereof tion tract treaty tribe United vessels waiver White Company
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Strana 74 - Concurrent with the Court of Claims, of all claims not exceeding ten thousand dollars founded upon the Constitution of the United States or any law of Congress, or upon any regulation of an Executive Department, or upon any contract, express or implied, with the Government of the United States...
Strana 302 - If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid.
Strana 61 - Islands, which at the time of coming into such jurisdiction was owned in whole or in part by any corporation, citizen, or subject of any nation with which the United States may be at war when such vessel shall be taken, or was flying the flag of or was under register of any such nation or any political subdivision or municipality thereof...
Strana 212 - ... nation upon vessels wholly belonging to citizens of the United States or upon the produce, manufactures, or merchandise imported in the same from the United States or from any foreign country, the President is hereby authorized to issue his proclamation declaring that the foreign discriminating duties of tonnage and impost...
Strana 100 - This agreement witnesseth that the said Major Amos Stickney, for and in behalf of the United States of America, and the said Gleason & Gosnell, for themselves, their heirs, executors and administrators, have mutually agreed, and by these presents do mutually covenant and agree, to and with each...
Strana 423 - ... (b) The fact that any corporation is a mere holding or investment company, or that the gains or profits are permitted to accumulate beyond the reasonable needs of the business, shall be prima facie evidence of a purpose to escape the surtax.
Strana 162 - 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...
Strana 770 - This waiver of the time for making any assessment as aforesaid shall remain in effect until December 31, 1926, and shall then expire except that if a notice of a deficiency in tax is sent to said taxpayer by registered mail before said date and (1) no appeal is filed therefrom with the United States Board of Tax Appeals then said date shall be extended sixty days, or (2) if an appeal is filed with...
Strana 269 - An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes.
Strana 280 - ... the Coast Guard, which shall constitute a part of the military forces of the United States and which shall operate under the Treasury Department in time of peace and operate as a part of the Navy, subject to the orders of the Secretary of the Navy, in time of war or when the President shall so direct.