Cases Decided in the Court of Claims of the United States, 72±ÇU.S. Government Printing Office, 1932 |
µµ¼ º»¹®¿¡¼
100°³ÀÇ °á°ú Áß 1 - 5°³
i ÆäÀÌÁö
United States. Court of Claims. IN THE COURT OF CLAIMS OF THE UNITED STATES APRIL 13 , 1931 , to NOVEMBER 30 , 1931 WITH ABSTRACT OF DECISIONS OF THE SUPREME COURT IN COURT OF CLAIMS CASES REPORTED BY EWART W. HOBBS VOLUME LXXII UNITED ...
United States. Court of Claims. IN THE COURT OF CLAIMS OF THE UNITED STATES APRIL 13 , 1931 , to NOVEMBER 30 , 1931 WITH ABSTRACT OF DECISIONS OF THE SUPREME COURT IN COURT OF CLAIMS CASES REPORTED BY EWART W. HOBBS VOLUME LXXII UNITED ...
iii ÆäÀÌÁö
United States. Court of Claims. CONTENTS 1. JUDGES AND OFFICERS OF THE COURT . 2. TABLE OF CASES REPORTED . 3. TABLE OF STATUTES CITED . 4. OPINIONS OF THE COURT . 5. CASES DECIDED WITHOUT OPINIONS . 6. ABSTRACT OF SUPREME COURT ...
United States. Court of Claims. CONTENTS 1. JUDGES AND OFFICERS OF THE COURT . 2. TABLE OF CASES REPORTED . 3. TABLE OF STATUTES CITED . 4. OPINIONS OF THE COURT . 5. CASES DECIDED WITHOUT OPINIONS . 6. ABSTRACT OF SUPREME COURT ...
xv ÆäÀÌÁö
... Court . MILEAU , ALEXANDER 722 Recovery of aviation pay , medical officers , U. S. Army . MILLIKEN , SETH M. , ET AL . , EXECUTORS_ 780 Affirmed by the Supreme Court . MILLS NOVELTY COMPANY__ 443 Refund of excise taxes ; automatically ...
... Court . MILEAU , ALEXANDER 722 Recovery of aviation pay , medical officers , U. S. Army . MILLIKEN , SETH M. , ET AL . , EXECUTORS_ 780 Affirmed by the Supreme Court . MILLS NOVELTY COMPANY__ 443 Refund of excise taxes ; automatically ...
xx ÆäÀÌÁö
United States. Court of Claims. WRIGHT & GRAHAM CO____ Refund of income and profits tax ; sufficiency of refund claim ; failure to allege grounds of claim . WURLITZER CO . , RUDOLPH__ YANKEE EXPORT & TRADING Co _ - _ - _- Sale of surplus ...
United States. Court of Claims. WRIGHT & GRAHAM CO____ Refund of income and profits tax ; sufficiency of refund claim ; failure to allege grounds of claim . WURLITZER CO . , RUDOLPH__ YANKEE EXPORT & TRADING Co _ - _ - _- Sale of surplus ...
±âŸ ÃâÆǺ» - ¸ðµÎ º¸±â
ÀÚÁÖ ³ª¿À´Â ´Ü¾î ¹× ±¸¹®
alleged allowed amended amount April Army assessment authorized basis Big Tree Auto blankets bonds Bonwit Teller bourrelet Camp Kearney cent charge claim for refund Commissioner of Internal computed Congress construction contract corporation Corps cost December December 23 December 31 decided that plaintiff deduction defendant defendant's Delaware Delaware Tribe delivered the opinion determined enlisted entitled to recover February 28 findings of fact Government Harbor Springs income and profits interest Internal Revenue Judge July June June 15 land-grant LITTLETON Mack Copper Company March March 15 ment Navy October October 15 October 20 officer overassessment overpayment paid patent payment period petition plaintiff plaintiff filed Port Newark prior profits tax railroad Railway recoil reference Reporter's Statement requisition revenue act Shipping Board specifications Stat statute suit Supreme Court taxable taxpayer Terre Haute thereof tion transportation United
Àαâ Àο뱸
618 ÆäÀÌÁö - ... Whenever In the opinion of the Commissioner the use of Inventories is necessary In order clearly to determine the Income of any taxpayer, inventories shall be taken by such taxpayer upon such basis as the Commissioner...
183 ÆäÀÌÁö - For the purpose of this section two or more domestic corporations shall be deemed to be affiliated (1) if one corporation owns directly or controls through closely affiliated interests or by a nominee or nominees substantially all the stock of the other or others, or (2) if substantially all the stock of two or more corporations is owned or controlled by the same interests.
59 ÆäÀÌÁö - The provision in section 5 of the act of June 25, 1910. as amended by the act of February...
300 ÆäÀÌÁö - ... 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 until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof...
101 ÆäÀÌÁö - Now that it has succeeded, it may seem very plain to anyone that he could have. done it as well. This is often the case with inventions of the greatest merit. It may be laid down as a general rule, though perhaps not an invariable one, that if a new combination and arrangement of known elements produce a new and beneficial result, never attained before, it is evidence of invention.
67 ÆäÀÌÁö - ... explain the principle thereof, and the best mode in which he has contemplated applying that principle, so as to distinguish it from other inventions ; and he shall particularly point out and distinctly claim the part, improvement, or combination which he claims as his invention or discovery.
445 ÆäÀÌÁö - ... goals and uniforms, golf bags and clubs, lacrosse sticks, balls of all kinds, including baseballs, footballs, tennis, golf, lacrosse, billiard and pool balls, fishing rods and reels, billiard and pool tables, chess and checker boards and pieces, dice, games and parts of games (except playing cards and children's toys and games), and all similar articles commonly or commercially known as sporting goods...
104 ÆäÀÌÁö - ... and in any suit for infringement, by the party failing so to mark, no damages shall be recovered by the plaintiff, except on proof that the defendant was duly notified of the infringement, and continued, after such notice, to make, use, or vend the article so patented.
564 ÆäÀÌÁö - Pacific Railroad, or any part thereof, shall be a post route and military road, subject to the use of the United States for postal, military, naval, and all other Government service, and also subject to such regulations as Congress may impose restricting the charges for such Government transportation.
284 ÆäÀÌÁö - Debris Commission, consisting of three members. The president of the United States shall by and with the advice and consent of the senate, appoint the commission from officers of the corps of engineers, United States army. Vacancies occurring therein shall be filled in like manner. It shall have the authority, and exercise the powers hereinafter set forth, under the supervision of the chief of engineers and direction of the secretary of war.