Cases Decided in the Court of Claims of the United States, Volume 75U.S. Government Printing Office, 1932 |
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abatement additional tax agreement alleged allowed amount April batteries blades Board of Tax Bonwit Teller cent charged Choctaw claim for refund collector Commissioner of Internal Company computed contract contractor corporation cost Court damages December December 31 deduction defendant defendant's Exhibit delay depreciation determined disclosed entitled to recover excess-profits tax February February 25 fuze Government Greer County grenade income and profits interest Internal Revenue inventory January Judge July June June 15 June 30 lease letter liquidated damages LITTLETON lubricating main turbine manufacture March ment motor Navy October October 18 operation overassessment overpayment packing paid Parsons partnership patent in suit payment percussion cap period petition plaintiff Pokorny prior prior art profits tax pumps Reporter's Statement reservoir revenue act schedule shaft shown Stat statute of limitation steam striker Tax Appeals tax liability taxable taxpayer thereof tiff tion United waiver
Popular passages
Page 306 - An assignment, grant, or conveyance shall be void as against any subsequent purchaser or mortgagee for a valuable consideration, without notice, unless it is recorded in the Patent Office within three months from the date thereof or prior to such subsequent purchase or mortgage.
Page 675 - In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case...
Page 467 - That corporations which are affiliated within the meaning of this section may, for any taxable year beginning on or after January 1, 1922, make separate returns or, under regulations prescribed by the Commissioner with the approval of the Secretary, make a consolidated return of net income for the purpose of this title, in which case the taxes thereunder shall be computed and determined upon the basis of such return.
Page 157 - In pursuance of the provisions of existing Internal Revenue Laws Atlfis Securities Company, a taxpayer of Kansas City, Missouri, and the Commissioner of Internal Revenue hereby waive the time prescribed by law for making any assessment of the amount of income, excess-profits, or war-profits taxes due under any return made by or on behalf of said taxpayer for the years 1917 and 1918, 1919 and 1920, under existing revenue acts, or under prior revenue acts.
Page 546 - All claims and demands whatever by the Government of the United States or against it, and all accounts whatever in which the Government of the United States is concerned, either as debtor or creditor, shall be settled and adjusted in the General Accounting Office.
Page 164 - If in the case of any taxpayer, the Commissioner determines that there is a deficiency in respect of the tax imposed by this title, the Commissioner is authorized to send notice of such deficiency to the taxpayer by registered mail.
Page 309 - Stat. 704, 705, amended the act of 1910 to readThat whenever an invention described in and covered by a patent of the United States shall hereafter be used or manufactured by or for the United States...
Page 151 - In the case of buildings, machinery, equipment, or other facilities, constructed, erected, Installed, or acquired, on or after April 6, 1917, for the production of articles contributing to the prosecution...
Page 212 - The sum now sought to be recovered was paid to the collector of internal revenue for the Second district of New York...
Page 425 - Manufacture implies a change, but every change is not manufacture, and yet every change in an article is the result of treatment, labor, and manipulation. But something more is necessary, as set forth and illustrated in Hartranft v.