Cases Decided in the Court of Claims of the United States, Volume 71U.S. Government Printing Office, 1981 - Law reports, digests, etc |
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Common terms and phrases
alleged allowed amended amount applied April basis Board Emergency Fleet calendar Camp Pike cancellation carrier Chief claim for refund Claims Board collector Commissioner of Internal Company contracting officer contractor cost Cumberland Glass December December 31 decided that plaintiff deduction defendant defendant's delivered the opinion delivery depreciation determined detonating charge dividend dredging Emergency Fleet Corporation engines entitled to recover February February 9 fiscal year ended Government hulls income and profits Indians interest Internal Revenue January Judge July June 15 June 26 June 30 March March 15 material ment October October 29 overassessment overpayment patent payment period petition plaintiff plaintiff filed plaintiff is entitled priming charge prior profits tax purchase Reporter's Statement revenue act settlement shell Stat statute of limitations suit Supreme Court tax liability tax return taxable taxpayer thereof tiff tion treaty United States Shipping vessel Villar Perosa
Popular passages
Page 214 - No suit or proceeding shall be maintained In any court for the recovery of any internal-revenue tax alleged to have been erroneously or Illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected...
Page 534 - 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.
Page 27 - All transfers and assignments made of any claim upon the United States, or of any part or share thereof, or interest therein, whether absolute or conditional, and whatever may be the consideration therefor, and all powers of attorney, orders, or other authorities for receiving payment of any such claim, or of any part or share thereof, shall be absolutely null and void...
Page 53 - A corporation * * * keeping accounts upon any basis other than that of actual receipts and disbursements, unless such other basis does not clearly reflect its income, may, subject to regulations made by the commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, make...
Page 786 - Aliens who are citizens or subjects of any government which accords to citizens of the United States the right to prosecute claims against such government in its courts, shall have the privilege of prosecuting claims against the United States in the Court of Claims, whereof such court, by reason of their subject matter and character, might take jurisdiction.
Page 207 - As used in this section the term "long-term contracts" means building, installation, or construction contracts covering a period in excess of one year from the date of execution of the contract to the date on which the contract is finally completed and accepted.
Page 651 - That the said lands hereby granted shall be subject to the disposal of the legislature of said State for the purposes aforesaid and no other ; and the said canal shall be and remain a public highway for the use of the Government of the United States...
Page 163 - ... (where the dues or fees of an active resident annual member are in excess of $10 per year) to any social, athletic, or sporting club or organization; or (b) as initiation fees to such a club or organization, if such fees amount to more than $10, or if the dues or membership fees (not including initiation fees) of an active resident annual member are in excess of $10 per year...
Page 288 - ... and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact — (1) the case shall not be reopened as to the matters agreed upon or the agreement modified, by any officer, employee, or agent of the United States...
Page 623 - In the case of tangible property, it applies to that which is subject to wear and tear, to decay or decline from natural causes, to exhaustion, and to obsolescence...