Cases Decided in the Court of Claims of the United States, 78 tomasU.S. Government Printing Office, 1934 |
Kiti leidimai - Peržiūrėti viską
Cases Decided in the Court of Claims of the United States, 92 tomas United States. Court of Claims Visos knygos peržiūra - 1941 |
Cases Decided in the Court of Claims of the United States, 87 tomas United States. Court of Claims Visos knygos peržiūra - 1939 |
Pagrindiniai terminai ir frazės
abatement additional tax allowed amount applied April April 26 automobiles boat Bonwit Teller C.Cls certificate of overassessment certiorari denied claim for refund Commissioner of Internal Congress contract corporation crank Creek Nation David Daube December December 31 deduction defendant deficiency delinquent taxes dividends dredging duly engine entitled to recover expenses February February 26 findings of fact Government income and profits interest Internal Revenue invested issued January Jelke Judge judgment July June June 15 June 30 leases letter Liberty engine LITTLETON March March 15 March 21 ment motor November officer overpayment par value patent payment period petition plaintiff plaintiff filed prior profits tax pump purchase purpose received Reporter's Statement Revenue Act Seminole sold special findings Stat statute statute of limitation storage batteries suit supra Supreme Court tax paid taxable taxpayer thereof tiff tion tribe trust United waiver
Populiarios ištraukos
341 psl. - On all bonds, debentures or certificates of indebtedness issued by any person, and all instruments, however termed, issued by any corporation with interest coupons or in registered form: known generally as corporate securities, on each $100 of face value or fraction thereof, 5 cents: Provided.
248 psl. - The vital principle is that he who, by his language or conduct, leads another to do what he would not otherwise have done, shall not subject such person to loss or injury by disappointing the expectations upon which he acted.
293 psl. - ... in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income may be, applied to the payment of premiums upon policies of insurance on the life of the grantor (except policies of insurance irrevocably payable for the purposes and in the manner specified in section 23 (o), relating to the so-called "charitable contribution...
287 psl. - States, and the value thereof shall be less than two hundred and fifty dollars, that part of the forfeiture which accrues to the United States, or so much thereof as may be necessary, shall be applied to the payment of the cost of prosecution.
17 psl. - ... (1) Automobile trucks and automobile wagons (including tires, inner tubes, parts, and accessories therefor, sold on or in connection therewith or with the sale thereof...
540 psl. - paid or incurred ' and ' paid or accrued ' shall be construed according to the method of accounting upon the basis of which the net income is computed under section 212 or 232. The deductions and credits provided for in this title shall be taken for the taxable year in which ' paid or accrued ' or
684 psl. - That no person in the classified civil service of the United States shall be removed therefrom except for such cause as will promote the efficiency of said service and for reasons given in writing, and the person whose removal is sought shall have notice of the same and of any charges preferred against him, and be furnished with a copy thereof, and also be allowed a reasonable time for personally answering the same in writing...
291 psl. - ... without due process of law in violation of the fifth amendment to the Constitution of the United States; nor does such a tax violate the rule of uniformity.
290 psl. - ... of the income of a trust is or may be applied to the payment of premiums upon policies of insurance on the life of the grantor (except policies of insurance irrevocably payable for thp purpose« and In the manner specified in section 23 (n ). relating to the so-called "charitable contribution" deduction) . such part of the income of the trust shall be included in computing1 the net income of the grantor.
312 psl. - Where the immunity exists, it is absolute, resting upon an "entire absence of power" (Johnson v. Maryland, 254 US 51, 55, 56, 41 S. Ct. 16, 65 L. Ed. 126), but it does not exist "where no direct burden is laid upon the governmental instrumentality, and there is only a remote, if any, influence upon the exercise of the functions of government