Cases Decided in the United States Court of Claims ... with Report of Decisions of the Supreme Court in Court of Claims Cases, 第 129 卷The Court, 1955 |
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常見字詞
Accounting Office agreement alleged allowed amount application April Army attorney August Barberton bareboat bills of lading cargo carrier cause of action Cebu charter charter party Civil Service Commissioner contracting officer contractor cost deadweight deadweight ton December defendant defendant's motion delivery Department dismissed District Court duty employees engines entitled to recover evidence excess profits tax filed Findings of Fact follows Government Harney held Internal Revenue issued January Judge July July 13 June June 29 jurisdiction Kamen lease lend-lease letter Lucas Act March Maritime Commission ment mesitylene months Navy November October old corporation operation Opinion paid parties patent payment period plaintiff plaintiff's claim power drive prior purchase Quartermaster received refund request requisition retirement Section September ship shipments shipyard soap Stat statute submitted summary judgment supply supra tallow tion treasury stock United USAFFE vessel Veterans War Shipping Administration Warren E Wellsville
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第 297 頁 - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service * * * of whatever kind and in whatever form paid...
第 222 頁 - February 28, 1913. shall be the cost of such property; except that — "(6) Tax-free exchanges generally. — If the property was acquired upon an exchange described In section 112 (b) to (e), Inclusive, the basis shall be the same as In the case of the property exchanged, decreased In the amount of any money received by the taxpayer...
第 320 頁 - ... not known or used by others in this country before his invention or discovery thereof, and not patented or described in any printed publication in this or any foreign country, before his invention or discovery thereof...
第 222 頁 - a party to a reorganization" includes a corporation resulting from a reorganization and includes both corporations in the case of an acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation. (i) As used in this section the term "control...
第 90 頁 - ... the person who paid the tax establishes, in accordance with regulations prescribed by the Commissioner with the approval of the Secretary, (1) that he has not included the tax in the price of the article with respect to which it was imposed, or collected the amount of...
第 443 頁 - States, or on its behalf, except that the foregoing provision shall not apply to the transportation of military or naval property of the United States moving for military or naval and not for civil use...
第 222 頁 - ... 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.
第 57 頁 - That in every case where an alien is excluded from admission into the United States, under any law or...
第 266 頁 - ... with respect to which the decedent possessed at his death any of the incidents of ownership, exercisable either alone or in conjunction with any other person. For purposes of the preceding sentence, the term "incident of ownership...
第 457 頁 - That in cases where if such vessel were privately owned or operated, or if such cargo were privately owned and possessed, a proceeding in admiralty could be maintained at the time of the commencement of the action...