Cases Decided in the Court of Claims of the United States, Volume 80U.S. Government Printing Office, 1936 |
From inside the book
Results 1-5 of 100
Page 2
... approved by the Commissioner of In- dian Affairs and the Secretary of the Interior ; and said contract shall be executed in their behalf by a committee chosen by them under the direction and approval of the Commissioner of Indian ...
... approved by the Commissioner of In- dian Affairs and the Secretary of the Interior ; and said contract shall be executed in their behalf by a committee chosen by them under the direction and approval of the Commissioner of Indian ...
Page 10
... approved a schedule of refunds and credits , thereby allow- ing an overpayment of $ 41,052.57 for 1918. $ 36,230.67 of this amount was credited on that date to an additional tax theretofore assessed on March 11 , 1924 , for 1917 and the ...
... approved a schedule of refunds and credits , thereby allow- ing an overpayment of $ 41,052.57 for 1918. $ 36,230.67 of this amount was credited on that date to an additional tax theretofore assessed on March 11 , 1924 , for 1917 and the ...
Page 48
... approved March 26 , 1925 , was the first public announcement that refunds of estate taxes were limited to that portion of such tax paid within four years preceding the filing of a claim . This reg- ulation provided that " Claims for ...
... approved March 26 , 1925 , was the first public announcement that refunds of estate taxes were limited to that portion of such tax paid within four years preceding the filing of a claim . This reg- ulation provided that " Claims for ...
Page 62
... approved by the Commissioner . IV . Early in February 1924 plaintiff filed written argu- ment and protest in support of its appeal and on February 16 , 1924 , the Commissioner advised plaintiff that the infor- mation set forth in ...
... approved by the Commissioner . IV . Early in February 1924 plaintiff filed written argu- ment and protest in support of its appeal and on February 16 , 1924 , the Commissioner advised plaintiff that the infor- mation set forth in ...
Page 63
United States. Court of Claims. Reporter's Statement of the Case were finally approved and scheduled for assessment on the May 1924 special list no . 8 , which assessment list was duly signed by the Commissioner on May 31 , 1924 . V ...
United States. Court of Claims. Reporter's Statement of the Case were finally approved and scheduled for assessment on the May 1924 special list no . 8 , which assessment list was duly signed by the Commissioner on May 31 , 1924 . V ...
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Common terms and phrases
acres additional tax agreement allowed amount applied April April 30 assessment assets bands ceded certificate cession Cherokee Chippewa Indians claim for refund club collector Commissioner of Internal Company contractor corporation cost decedent December December 31 decided that plaintiff deduction defendant deficiency delivered the opinion determined duly entitled to recover estate tax fact as follows February February 16 findings of fact Government income tax interest Internal Revenue inventory January January 14 Judge June June 14 Kansas Kansas River Kaw Tribe Klotz lands lease March March 12 ment Minnesota November November 21 October October 31 overassessment overpayment partnership payment period petition plaintiff filed prior received Red Lake Indians Red Lake Reservation Reporter's Statement Revenue Act Secretary Stat statute of limitations suit tax liability taxable taxpayer thereof tiff tiles tion tool steel treaty United
Popular passages
Page 844 - BASIS. (a) DEALERS IN PERSONAL PROPERTY. — Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.
Page 4 - But no such damages shall be adjusted and paid until thoroughly examined and passed upon by the Commissioner of Indian Affairs and the Secretary of the Interior...
Page 652 - 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.
Page 845 - As used in this section the term "initial payments" means the payments received in cash or property other than evidences of indebtedness of the purchaser during the taxable period in which the sale or other disposition is made.
Page 147 - All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered...
Page 435 - There is hereby further authorized to be appropriated the sum of $16,000,000, or so much thereof as may be necessary, out of any money in the Treasury...
Page 377 - The committee shall meet from time to time at the call of the Board, and members thereof shall be paid transportation expenses and not to exceed $100 per diem.
Page 641 - No person shall file or prosecute in the Court of Claims, or in the Supreme Court on appeal therefrom, any claim for or in respect to which he or any assignee of his has pending in any other court any suit or process against any person who, at the time when the cause of action alleged in such suit or process arose, was, in respect thereto, acting or professing to act, mediately or immediately, under the authority of the United States.
Page 675 - Where no open market exists or where quotations are nominal, due to stagnant market conditions, the taxpayer must use such evidence of a fair market price at the date or dates nearest the inventory as may be available, such as specific purchases or sales by the taxpayer or others in reasonable volume and made in good faith, or compensation paid for cancellation of contracts for purchase commitments.
Page 184 - That where such property or any part thereof, or part of the consideration with which such property was acquired, is shown to have been at any time acquired by such other person...