Cases Decided in the Court of Claims of the United States, Volume 104U.S. Government Printing Office, 1946 - Law reports, digests, etc |
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Results 1-5 of 100
Page xvii
... approval of this Act . Approved December 3 , 1945 . 67964546 - vol . 104- XVII CASES DECIDED IN THE COURT OF CLAIMS May 7 , LEGISLATION RELATING TO THE COURT CLAIMS.
... approval of this Act . Approved December 3 , 1945 . 67964546 - vol . 104- XVII CASES DECIDED IN THE COURT OF CLAIMS May 7 , LEGISLATION RELATING TO THE COURT CLAIMS.
Page 5
... approved by defendant as reasonable . 6. Immediately prior to commencing operations under the contract in suit on July 29 , 1936 , plaintiff had performed and completed another contract with defendant for the concrete foundations for ...
... approved by defendant as reasonable . 6. Immediately prior to commencing operations under the contract in suit on July 29 , 1936 , plaintiff had performed and completed another contract with defendant for the concrete foundations for ...
Page 25
... approved March 13 , 1937. The evidence satisfactorily shows that completion of the contract work as a whole was not delayed either by bad weather or by the boiler controversy . Plaintiff is entitled to recover $ 22,350.41 and judgment ...
... approved March 13 , 1937. The evidence satisfactorily shows that completion of the contract work as a whole was not delayed either by bad weather or by the boiler controversy . Plaintiff is entitled to recover $ 22,350.41 and judgment ...
Page 38
... approved by the Commissioner of Internal Revenue in October 1940 ; it is held that a formal claim for refund filed on January 8 , 1941 was barred by the statute , ( 49 Stat . 1648 , 1731 ) . Same ; depreciation schedules not an informal ...
... approved by the Commissioner of Internal Revenue in October 1940 ; it is held that a formal claim for refund filed on January 8 , 1941 was barred by the statute , ( 49 Stat . 1648 , 1731 ) . Same ; depreciation schedules not an informal ...
Page 42
... approved as correct the depreciation determi- nation of the examining revenue agent for 1936 but re- fused to allow the resulting overassessment for 1936 on the ground that allowance was barred by the applicable statute of limitations ...
... approved as correct the depreciation determi- nation of the examining revenue agent for 1936 but re- fused to allow the resulting overassessment for 1936 on the ground that allowance was barred by the applicable statute of limitations ...
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Common terms and phrases
acres additional amount approved Architect Article building calendar days capital stock caved-in material change order claim for refund Commissioner Company compensation completion concrete Congress construction contract price contracting officer contractor corporation cost Court cubic yards December decision deductions defendant defendant's delay dredging dry packing entitled to recover excavation excess extra February feet filed floor follows furnish Government grantor included income installed January Judge July July 29 June June 14 letter liquidated damages Lord & Burnham March March 15 ment necessary November November 15 October October 22 operations Opinion packing and grouting paid paragraph payment performed period petition pile plaintiff preferred stock proposal Quartermaster referred relief labor Reporter's Statement Revenue Rock Island Arsenal schedule Secretary September shares shop drawings shown specifications submitted taxable telegram thereof tiff tion tract Treasury stock trust trust instrument unit price workmen
Popular passages
Page 165 - Amounts distributed in complete liquidation of a corporation shall be treated as in full payment in exchange for the stock, and amounts distributed in partial liquidation of a corporation shall be treated as in part or full payment in exchange for the stock.
Page 453 - If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend...
Page 700 - ... in his judgment the findings of fact justify such an extension, and his findings of fact thereon shall be final and conclusive on the parties hereto...
Page 119 - But if a corporation deals in its own shares as it might in the shares of another corporation, the resulting gain or loss is to be computed in the same manner as though the corporation were dealing in the shares of another. So also if the corporation receives its own stock as consideration upon the sale of property by it, or in satisfaction of indebtedness to it, the gain or loss resulting is to be computed in the same manner as though the payment had been made in any other property. Any gain derived...
Page 453 - ... dividend" means any distribution of property made by a corporation to its shareholders — (1) Out of its earnings and profits accumulated after February 28, 1913, or (2) Out of its earnings and profits of the taxable year (computed as of the close of the taxable year without diminution by reason of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made.
Page 222 - The delay in the completion of the work arises from unforeseeable causes beyond the control and without the fault or negligence of the Contractor...
Page 43 - Unless a claim for credit or refund is filed by the taxpayer within three years from the time the return was filed by the taxpayer or within two years from the time the tax was paid, no credit or refund shall be allowed or made after the expiration of whichever of such periods expires the later. If no return Is filed by the taxpayer...
Page 700 - ... and his findings of fact thereon shall be final and conclusive on the parties hereto, subject only to appeal, within 30 days, by the contractor to the head of the department concerned, or his duly authorized representative, whose decision on such appeal as to the facts of delay and the extension of time for completing the work shall be final and conclusive on the parties hereto.
Page 302 - ... the City of Los Angeles and its department of water and power), and Southern California Edison Co.
Page 258 - ... shall be paid just and reasonable wages which shall be compensation sufficient to provide, for the hours of labor as limited, a standard of living in decency and comfort...