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 5
... paragraph shall not be construed to oper- ate against the employment of physically handicapped persons , otherwise employable , where such persons may be safely assigned to work which they can ably perform . Under art . 24 ( a ) of the ...
... paragraph shall not be construed to oper- ate against the employment of physically handicapped persons , otherwise employable , where such persons may be safely assigned to work which they can ably perform . Under art . 24 ( a ) of the ...
Page 27
... paragraph 7 hereof respecting advances for the maintenance and welfare of Isabelle Armstrong Burton , grantor's wife , the trustee shall allocate the net income from said trust , if and as received , in the manner following : Fifty ( 50 ...
... paragraph 7 hereof respecting advances for the maintenance and welfare of Isabelle Armstrong Burton , grantor's wife , the trustee shall allocate the net income from said trust , if and as received , in the manner following : Fifty ( 50 ...
Page 28
... paragraph 5 above with respect to income . 7. Notwithstanding the provisions of paragraphs 5 and 6 above directing payment of income and distribu- tion of principal to the children and grandchildren of grantor , if a condition shall ...
... paragraph 5 above with respect to income . 7. Notwithstanding the provisions of paragraphs 5 and 6 above directing payment of income and distribu- tion of principal to the children and grandchildren of grantor , if a condition shall ...
Page 33
... Paragraph 5 of the trust instrument , quoted in finding 3 , named the plaintiff's five children individually , but only designated the grandchildren as a group . It directed the trustee , subject to the power given in paragraph 7 , to ...
... Paragraph 5 of the trust instrument , quoted in finding 3 , named the plaintiff's five children individually , but only designated the grandchildren as a group . It directed the trustee , subject to the power given in paragraph 7 , to ...
Page 34
... paragraph then provided that if at any time prior to the termination of the trust a child died , that child's children should take the amounts which the child " would have re- ceived if living " but if the child died without issue such ...
... paragraph then provided that if at any time prior to the termination of the trust a child died , that child's children should take the amounts which the child " would have re- ceived if living " but if the child died without issue such ...
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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...