Cases Decided in the Court of Claims of the United States, 65±ÇU.S. Government Printing Office, 1925 |
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8 ÆäÀÌÁö
... application for a permit to deal in non- beverage wines under the national prohibition act was de- nied on the ground that the company was charged with vio- lation of article 19 , Regulations 28 , supplement 2 , issued pursuant to ...
... application for a permit to deal in non- beverage wines under the national prohibition act was de- nied on the ground that the company was charged with vio- lation of article 19 , Regulations 28 , supplement 2 , issued pursuant to ...
9 ÆäÀÌÁö
... application for a permit to engage in business under the national prohibition act . VI . As a result of conferences between the representatives of plaintiff corporation and representatives of the Govern- ment , on April 24 , 1920 ...
... application for a permit to engage in business under the national prohibition act . VI . As a result of conferences between the representatives of plaintiff corporation and representatives of the Govern- ment , on April 24 , 1920 ...
15 ÆäÀÌÁö
... application therefor or issuance thereof , shall have violated * any law of the United States regulating traffic in liquor . " This was the situation when the compromise in question . was effected . The revenue act of 1916 , 39 Stat ...
... application therefor or issuance thereof , shall have violated * any law of the United States regulating traffic in liquor . " This was the situation when the compromise in question . was effected . The revenue act of 1916 , 39 Stat ...
22 ÆäÀÌÁö
... application for the charter might be held up . The attorney also advised him that he could transfer certain letters patent which he owned , being Letters Patent No. 627215 , for handles and adjusters for electric lights ; No. 656431 ...
... application for the charter might be held up . The attorney also advised him that he could transfer certain letters patent which he owned , being Letters Patent No. 627215 , for handles and adjusters for electric lights ; No. 656431 ...
23 ÆäÀÌÁö
... application for refund was made by plaintiff and overruled by the Commissioner of Internal Revenue . The claim is ( 1 ) that Frank H. Stewart , predecessor of the plaintiff corporation , had developed a good will of arge Opinion of the ...
... application for refund was made by plaintiff and overruled by the Commissioner of Internal Revenue . The claim is ( 1 ) that Frank H. Stewart , predecessor of the plaintiff corporation , had developed a good will of arge Opinion of the ...
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40 Stat accepted amount April April 16 Army Attorney General Herman Atwater & Co August August 21 authority automobile cars cent certified check Chicago claim for refund coal Commissioner of Internal compensation contract contractor cost court decided court made special December December 13 decided that plaintiff deducted defendant delivered the opinion delivery duty entitled to recover executors February February 25 filed findings of fact follows furnished Government income Internal Revenue issued January Judge July June 15 June 30 King & King letter liquidated damages manufacture material ment Montgomery naval Navy Department Navy Order November paid patent payment period petition plaintiff company plaintiff was entitled purchase orders Quartermaster Corps railroad rates received rejected Reporter's Statement revenue act Secretary September shipment shipped special findings statute taxable thereof tion tract United United States Army yards
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494 ÆäÀÌÁö - Gross income" Includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and Income derived...
289 ÆäÀÌÁö - Income received by estates of deceased persons during the period of administration or settlement of the estate; and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated.
278 ÆäÀÌÁö - Commissioner or notice from the collector, be due and payable to the collector before the expiration of the period for filing the return. 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.
283 ÆäÀÌÁö - Farmers' or other mutual hail, cyclone, or fire insurance companies, mutual ditch or irrigation companies, mutual or cooperative telephone companies, or like organizations of a purely local character, the income of which consists solely of assessments, dues, and fees, collected from members for the sole purpose of meeting expenses; 11.
456 ÆäÀÌÁö - The former section declares that "the value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated — (a) To the extent of the interest therein of the decedent at the time of his death.
360 ÆäÀÌÁö - There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year...
318 ÆäÀÌÁö - ... dues or membership fees (not including initiation fees) of an active resident annual member are in excess of $10 per year...
456 ÆäÀÌÁö - ... 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.
283 ÆäÀÌÁö - An Act to Increase the Revenue, and for Other Purposes," approved September eighth, nineteen hundred and sixteen...
494 ÆäÀÌÁö - That for the purpose of ascertaining the gain derived or loss sustained from the sale or other disposition...