Cases Decided in the Court of Claims of the United States, Volume 90U.S. Government Printing Office, 1940 |
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Page 41
... Commissioner . 4. The Commissioner audited and examined plaintiff's books of account and records and returns for 1918 , 1919 , and 1920 , together with claim for refund referred to in finding 2 , and on April 13 , 1926 , forwarded to ...
... Commissioner . 4. The Commissioner audited and examined plaintiff's books of account and records and returns for 1918 , 1919 , and 1920 , together with claim for refund referred to in finding 2 , and on April 13 , 1926 , forwarded to ...
Page 42
... Commissioner a waiver of its right to appeal to the Board of Tax Appeals nor a waiver of the re- strictions contained in section 274 ( a ) of the Revenue Act of 1926 on assessment and collection of those deficiencies . 6. May 22 , 1926 ...
... Commissioner a waiver of its right to appeal to the Board of Tax Appeals nor a waiver of the re- strictions contained in section 274 ( a ) of the Revenue Act of 1926 on assessment and collection of those deficiencies . 6. May 22 , 1926 ...
Page 43
... Commissioner delivered to plain- tiff a certificate of overassessment for 1919 showing the overpayment of $ 64,423.90 and that this amount had been credited against the deficiency heretofore referred to as having been assessed for 1918 ...
... Commissioner delivered to plain- tiff a certificate of overassessment for 1919 showing the overpayment of $ 64,423.90 and that this amount had been credited against the deficiency heretofore referred to as having been assessed for 1918 ...
Page 45
... Commissioner with all the provisions of section 274 ( a ) and any other provisions of the statutes with reference to assessment and collection of the tax and that , upon the date of the premature assessment , the waivers became , as of ...
... Commissioner with all the provisions of section 274 ( a ) and any other provisions of the statutes with reference to assessment and collection of the tax and that , upon the date of the premature assessment , the waivers became , as of ...
Page 47
... Commissioner instructed the lat- ter to withhold demand pending comparison of the amounts assessed with the overassessment for 1919. Following the signing of the assessment list the Commissioner on May 28 , 1926 , signed a schedule of ...
... Commissioner instructed the lat- ter to withhold demand pending comparison of the amounts assessed with the overassessment for 1919. Following the signing of the assessment list the Commissioner on May 28 , 1926 , signed a schedule of ...
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Common terms and phrases
action agreement Agricultural Adjustment Act alleged amended amount April assessment and collection Attorney August August 22 blowers Board of Tax borrow pits claim for refund Commissioner of Internal Comptroller Congress construction contracting officer contractor cost Court cubic yards December December 31 decision deducted defendant delivery determined entitled to recover Farm Board February February 26 Federal Farm Board findings of fact Fitler Fleet Corporation follows Fort Clark Fort Sam Houston furnish Government held interest Internal Revenue January Judge July June June 15 letter levee March March 15 material ment Navy Oriental Navigation Corporation overassessment overpayment paid parties partnership payment petition piles plaintiff plaintiff filed prior processing taxes purchase received referred Reporter's Statement Revenue Act section 274 September Shipping Board specifications Stat statute Tax Appeals tax liability taxpayer thereof tiff tion tons United United States Attorney Valewood waiver wheat Woodward Avenue
Popular passages
Page 125 - In considering the operation of this judgment it should be borne in mind, as stated by counsel, that there is a difference between the effect of a judgment as a bar or estoppel against the prosecution of a second action upon the same claim or demand, and its effect as an estoppel in another action between the same parties upon a different claim or cause of action.
Page 82 - Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business...
Page 261 - In the event it is found by the Contracting Officer that any laborer or mechanic employed by the Contractor or any subcontractor directly on the site of the work...
Page 126 - In all cases, therefore, where it is sought to apply the estoppel of a judgment rendered upon one cause of action to matters arising in a suit upon a different cause of action, the inquiry must always be as to the point or question actually litigated and determined in the original action, not what might have been thus litigated and determined. Only upon such matters is the judgment conclusive in another action.
Page 291 - An act to provide for the bringing of suits against the government of the United States.
Page 623 - In the case of gifts (other than gifts of future interests in property) made to any person by the donor during the calendar year...
Page 125 - ... not only as to every matter which was offered and received to sustain or defeat the claim or demand, but as to any other admissible matter which might have been offered for that purpose.
Page 178 - Treasury for payment, and the plaintiff or claimant therein shall be indebted to the United States in any manner, whether as principal or surety, it shall be the duty of the Secretary to withhold payment of an amount of such judgment or claim equal to the debt thus due to the United States...
Page 460 - AN ACT To encourage national industrial recovery, to foster fair competition, and to provide for the construction of certain useful public works, and for other purposes.
Page 316 - December 31, 1917, by a corporation in connection with a reorganization, and immediately after the transfer an interest or control in such property of 80 per centum or more remained in the same persons or any of them, then the basis shall be the same as it would be in the hands of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer under the law applicable to the year in which the transfer was made.