Cases Decided in the Court of Claims of the United States, 69권U.S. Government Printing Office, 1930 |
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100개의 결과 중 1 - 5개
xxv 페이지
... . JAMES , JULES___ Recovery of rental and subsistence allowances , Navy ; de- pendent mother ; property held by the mother in trust . 423 . JEFFERSON ELECTRIC MFG . Co_____ Refund of tax on automobile TABLE OF CASES REPORTED XXV.
... . JAMES , JULES___ Recovery of rental and subsistence allowances , Navy ; de- pendent mother ; property held by the mother in trust . 423 . JEFFERSON ELECTRIC MFG . Co_____ Refund of tax on automobile TABLE OF CASES REPORTED XXV.
7 페이지
... held in Baltimore , Md . , on December 28 , 1917 , at which plaintiff was represented , the manufacturers of high - explosive shells expressed a desire to use class B steel instead of class A steel , thereby eliminating the 100 per cent ...
... held in Baltimore , Md . , on December 28 , 1917 , at which plaintiff was represented , the manufacturers of high - explosive shells expressed a desire to use class B steel instead of class A steel , thereby eliminating the 100 per cent ...
17 페이지
... held on June 8 , 1925 , at which conference plaintiff requested thirty days for further consideration of the matter of the claims , which was granted . This suit was filed a few days later . It is therefore manifest that until the ...
... held on June 8 , 1925 , at which conference plaintiff requested thirty days for further consideration of the matter of the claims , which was granted . This suit was filed a few days later . It is therefore manifest that until the ...
20 페이지
... held to be taxable as automobile parts or accessories . Same ; design ; purpose of sale . - Where an article is designed for use upon automobiles or automobile trucks , and is sold for that purpose , it is subject to the excise tax upon ...
... held to be taxable as automobile parts or accessories . Same ; design ; purpose of sale . - Where an article is designed for use upon automobiles or automobile trucks , and is sold for that purpose , it is subject to the excise tax upon ...
23 페이지
... held that if the tax has been assessed on the sale of articles , most or all of which are sub- ject to the tax , the burden is upon the plaintiff to show upon what sales , if any , the tax was unlawfully imposed . Plaintiff having ...
... held that if the tax has been assessed on the sale of articles , most or all of which are sub- ject to the tax , the burden is upon the plaintiff to show upon what sales , if any , the tax was unlawfully imposed . Plaintiff having ...
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additional assessment additional tax allowed amount April August 31 basis Board of Tax bonds Certiorari Chase Hoyt claim for refund club coal collector of internal Commissioner of Internal Company computed consolidated contract corporation cost court made special decedent December December 31 decided that plaintiff deduction defendant deficiency delivered the opinion determined entitled to recover February February 26 fiscal year ended follows Government income and profits interest Internal Revenue Jacksonville January joint-stock land banks Judge July June 15 June 30 lease LITTLETON loss lumber March March 15 ment net income October October 31 officer overpayment paid payment period petition plaintiff plaintiff filed prior profits tax purchase purpose received Refund of income Reporter's Statement revenue act special findings Stat statute statute of limitations stockholders suit Supreme Court Tax Appeals taxable taxpayer thereof tiff tion transfer trust United
인기 인용구
196 페이지 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) 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...
240 페이지 - 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 a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death...
269 페이지 - Every claim against the United States cognizable by the Court of Claims shall be forever barred unless the petition setting forth a statement thereof is filed in the court, or transmitted to it by the Secretary of the Senate or the Clerk of the House of Representatives, as provided by law, within six years after the claim first accrues.
270 페이지 - Aliens who are citizens or subjects of any government which accords to citizens of the United States the right to prosecute claims against such government in its courts, shall have the privilege of prosecuting claims against the United States in the Court of Claims, whereof such court, by reason of their subject matter and character, might take jurisdiction.
544 페이지 - ... made or Intended to take effect in possession or enjoyment after the death of the grantor...
343 페이지 - ... the best, cheapest, and most available means for the production of nitrates and other products for munitions of war and useful in the manufacture of fertilizers and other useful products...
466 페이지 - 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, but if the amount against which the credit is taken is an additional assessment of a tax imposed by the Revenue Act of 1921, 42 Stat. 227, or any subsequent Revenue Act, then to the date of the assessment of that amount.
31 페이지 - ... (2) Other automobiles and motor cycles (including tires, inner tubes, parts, and accessories therefor, sold on or in connection therewith or with the sale thereof), except tractors, 5 per centum.
240 페이지 - To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth.
270 페이지 - That the claims of married women, first accrued during marriage, of persons under the age of twenty-one years, first accrued during minority, and of idiots, lunatics, insane persons, and persons beyond the seas at the time the claim accrued, entitled to the claim, shall not be barred if the...