Cases Decided in the Court of Claims of the United States, 1-89±ÇU.S. Government Printing Office, 1940 |
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xviii ÆäÀÌÁö
... authority on the pleading and practice of the Court , and his decisions were always characterized by a desire to effectuate justice and a disregard of mere technicalities . In Indian cases involving facts , treaties , and Supreme Court ...
... authority on the pleading and practice of the Court , and his decisions were always characterized by a desire to effectuate justice and a disregard of mere technicalities . In Indian cases involving facts , treaties , and Supreme Court ...
24 ÆäÀÌÁö
... authority of section 6 of the Food Control Act of August 10 , 1917 , -in other words , whether the cheese pur- chases of plaintiffs made in good faith and in the ordinary course of business prior to the enactment of the Food Control Act ...
... authority of section 6 of the Food Control Act of August 10 , 1917 , -in other words , whether the cheese pur- chases of plaintiffs made in good faith and in the ordinary course of business prior to the enactment of the Food Control Act ...
25 ÆäÀÌÁö
... authority of Congress to prescribe the basis on which a claim shall be adjudicated , that is , to prescribe the conditions under which a citizen may be compen- sated for losses suffered under a contract , or even where no contract ...
... authority of Congress to prescribe the basis on which a claim shall be adjudicated , that is , to prescribe the conditions under which a citizen may be compen- sated for losses suffered under a contract , or even where no contract ...
39 ÆäÀÌÁö
... authority of and pursuant to the terms of the will and not as a result of the absolute discretion of the executor , the value thereof was deductible from the gross estate . Same ; deduction of income . - Where the net income derived by ...
... authority of and pursuant to the terms of the will and not as a result of the absolute discretion of the executor , the value thereof was deductible from the gross estate . Same ; deduction of income . - Where the net income derived by ...
46 ÆäÀÌÁö
... authority given to the taxpayer by the terms of the last will and testament of the decedent . " were May 10 , 1933 , the Commissioner notified plaintiff of his tentative disallowance of the claim for refund and gave the following reason ...
... authority given to the taxpayer by the terms of the last will and testament of the decedent . " were May 10 , 1933 , the Commissioner notified plaintiff of his tentative disallowance of the claim for refund and gave the following reason ...
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affiliated bands allowed amount August bands of Indians Blue Jay borrow pits boulders Camp Funston capital stock cheese claim for refund coal cofferdam Company Congress construction contracting officer contractor corporation Corps Court of Claims cubic yards decedent decedent's December decision deductions defendant defendant's determined entitled to recover estate tax excess profits excess profits tax executor Findings and Original findings of fact furnished Government gross estate income tax Internal Revenue January Jeffersonville Quartermaster Depot Judge judgment July June June 15 June 28 June 30 jurisdiction land landside enlargement letter March March 15 material ment November October overassessment overpayment patent payment petition piers piles plaintiff prior profits tax Quapaw Quartermaster Reporter's Statement retirement Revenue Act River schedule sergeant settling basin specifications Stat Station statute Supreme Court tax liability taxable taxes paid Texas thereof tiff tion treaty United Wichita tribe
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132 ÆäÀÌÁö - For the purposes of this section, a domestic corporation which owns a majority of the voting stock of a foreign corporation from which it receives dividends in any taxable year shall be deemed to have paid the same proportion of any income, war-profits, or excess-profits taxes paid...
56 ÆäÀÌÁö - ... (a) There shall be allowed as a deduction (in lieu of the deduction for charitable, etc., contributions authorized by section 23 (o) ) any part of the gross income, without limitation, which pursuant to the terms of the will or deed creating the trust, is during the taxable year paid or permanently set aside...
136 ÆäÀÌÁö - accumulated profits " when used in this subsection in reference to a foreign corporation, means the amount of its gains, profits, or income in excess of the income, war-profits, and excess-profits taxes imposed upon or with respect to such profits or income; and the...
313 ÆäÀÌÁö - The owner, charterer, agent, consignee, or master of any vessel arriving in the United States from any place outside thereof who fails to detain on board any alien seaman employed on such vessel until the immigration officer in charge at the port of arrival has inspected such seaman...
458 ÆäÀÌÁö - That no part of the amount appropriated in this Act in excess of 10 per centum thereof shall be paid or delivered to or received by any agent or agents, attorney or attorneys, on account of services rendered in connection with said claim.
376 ÆäÀÌÁö - To the extent of the amount receivable by the executor as insurance under policies taken out by the decedent upon his own life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life.
552 ÆäÀÌÁö - ... a public highway, for the use of the government of the United States, free from toll or other charge upon the transportation of any property or troops of the United States.
370 ÆäÀÌÁö - Include the value of all property — (1) Receivable by the executor. To the extent of the amount receivable by the executor as insurance under policies on the life of the decedent. (2) Receivable by other beneficiaries. To the extent of the amount receivable by all other beneficiaries as Insurance under policies on the life of the decedent...
305 ÆäÀÌÁö - Act of 1926. (f) For the first year ending June 30 in respect of which a tax is imposed by this section upon any corporation, the adjusted declared value shall be the value, as declared by the corporation in its first return under this section...
56 ÆäÀÌÁö - ... is during the taxable year paid or permanently set aside for the purposes and in the manner specified in section 23 (o), or is to be used exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, or for the establishment, acquisition, maintenance or operation of a public cemetery not operated for profit...