Cases Decided in the United States Court of Claims ... with Report of Decisions of the Supreme Court in Court of Claims Cases, Volumen136The Court, 1957 |
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action active duty Aetna agent alleged amended amount application approved April Army August August 24 authority bill of lading capital capital surplus Captain Finley cargo carrier cars Cebu charges claim Commission Commissioner Company compensation contract corporation cost course court court-martial Creek Nation December December 31 decision defendant defendant's determined disability ducts employees entitled to recover evidence excess profits tax filed Findings of Fact follows freight Government income tax Internal Revenue invoice issued January John Lykes Judge judgment July June King Cotton letter Manila ment Naval Navy November October officer Opinion overtime paid patent patrol payment period Physical Evaluation Board plaintiff prior Public Law 346 pursuant received record refund regulations retired pay ship shipment shipper Stat statute of limitations summary judgment supra tiff tion treaty trucks tuition United USAFFE vessels Veterans Administration War Trade Board Yuchi
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Página 657 - That such structures may be built under authority of the legislature of a State across rivers and other waterways, the navigable portions of which lie wholly within the limits of a single State, provided the location and plans thereof are submitted to and approved by the Chief of Engineers...
Página 285 - If the taxpayer omits from gross income an amount properly includible therein which is in excess of 25 per centum of the amount of gross income stated in the return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time within 5 years after the return was filed.
Página 637 - It is a finality as to the claim or demand in controversy, concluding parties and those in privity with them, not only as to every matter which was offered and received to sustain or defeat the claim or demand, but as to any other admissible matter which might have been offered for that purpose...
Página 427 - Government or any department thereof, or any person acting or purporting to act with the authority of such Government or of any department thereof, or by any committee or person having, under the terms of the War Risks...
Página 485 - 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 i>enalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected...
Página 396 - Such tax shall apply only to amounts paid to a person engaged in the business of transporting property for hire...
Página 284 - ... and no proceeding in court without assessment for the collection of such tax shall be begun after the expiration of such period.
Página 190 - Upon the foregoing special findings of fact, which are made a part of the judgment herein, the court concludes as a matter of law that plaintiff is not entitled to recover, and its petition is therefore dismissed.
Página 485 - No credit or refund shall be allowed or made after the expiration of the period of limitation prescribed in subsection (a) for the filing of a claim for credit or refund, unless a claim for credit or refund is filed by the taxpayer within such period.
Página 589 - Use his best efforts to sell, in the manner, at the times, to the extent, and at the price or prices directed or authorized by the Contracting Officer...