Cases Decided in the Court of Claims of the United States, Volumen81U.S. Government Printing Office, 1936 |
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Página 2
... limitation , to hear , examine , and adjudicate and ren der judgment in any and all legal and equitable claims aris- ing under or growing out of any treaty or agreement between the United States and the Choctaw and Chickasaw Indian ...
... limitation , to hear , examine , and adjudicate and ren der judgment in any and all legal and equitable claims aris- ing under or growing out of any treaty or agreement between the United States and the Choctaw and Chickasaw Indian ...
Página 42
... limitations . A further letter was sent to Ford Motor Company ( Delaware ) January 30 , 1925 , in which a similar suggestion was made as to the filing of a claim for refund . XXIV . March 14 , 1925 , the Commissioner made an addi ...
... limitations . A further letter was sent to Ford Motor Company ( Delaware ) January 30 , 1925 , in which a similar suggestion was made as to the filing of a claim for refund . XXIV . March 14 , 1925 , the Commissioner made an addi ...
Página 60
... limitation had run against the refund to the Del- aware corporation of that overpayment it would have been lost to the Delaware corporation , while the statute and the substance of the transaction would have required the de- fendant to ...
... limitation had run against the refund to the Del- aware corporation of that overpayment it would have been lost to the Delaware corporation , while the statute and the substance of the transaction would have required the de- fendant to ...
Página 64
... limitation , to hear , examine , and adjudicate and ren- der judgment in any and all legal and equitable claims arising under or growing out of any treaty or agreement between the United States and the Choctaw and Chickasaw Indian ...
... limitation , to hear , examine , and adjudicate and ren- der judgment in any and all legal and equitable claims arising under or growing out of any treaty or agreement between the United States and the Choctaw and Chickasaw Indian ...
Página 80
... limitation , and any payment which may have been made upon any claim so submitted shall not be pleaded as an estoppel , but may be pleaded as an offset in such suits or actions , and the United States shall be allowed credit for all ...
... limitation , and any payment which may have been made upon any claim so submitted shall not be pleaded as an estoppel , but may be pleaded as an offset in such suits or actions , and the United States shall be allowed credit for all ...
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Términos y frases comunes
additional agreement airplane allowed amount apparatus application approved April assessment Attorney Blackfeet Bush Terminal Buildings Bush Terminal Company carload Choctaw and Chickasaw circuit claim for refund collector commandeer order Commissioner of Internal Congress connected contract corporation Crow Crow Nation Crow Tribe December December 31 deduction defendant deficiency determined disclosed electrical entitled to recover follows Ford Motor Company French patent Galveston Galveston Wharf Company Government Gros Ventre Henry Ford income Indians inductance interest Internal Revenue January January 31 Judge July June June 15 lands lease letter lever March Marconi Marconi Company ment Motor Company Delaware Motor Company Michigan November November 16 officer Opinion oscillations overassessment overpayment paid patent patent in suit payment period pilot plaintiff plaintiff filed plane prior received reference Reporter's Statement reservation Revenue Act River rudder September shares Stat statute taxpayer thereof tion treaty tribe United waiver
Pasajes populares
Página 175 - The ascertainment of that value is not controlled by artificial rules. It is not a matter of formulas, but there must be a reasonable judgment having its basis in a proper consideration of all relevant facts.
Página 67 - But no such damages shall be adjusted and paid until thoroughly examined and passed upon by the Commissioner of Indian Affairs and the Secretary of the Interior...
Página 605 - ... (b) WAIVER. — Where before the expiration of the time prescribed in section 275 for the assessment of the tax, both the Commissioner and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon.
Página 962 - The fundamental necessity of maintaining each of the three general departments of government entirely free from the control or coercive influence, direct or indirect, of either of the others, has often been stressed and is hardly open to serious question.
Página 50 - In any case in which a tax is assessed upon the basis of a consolidated return, the total tax shall be computed in the first instance as a unit and shall then be assessed upon the respective affiliated corporations in such proportions as may be agreed upon among them, or, in the absence of any such agreement, then on the basis of the net income properly assignable to each.
Página 961 - Any commissioner may be removed by the President for .inefficiency, neglect of duty, or malfeasance in office.
Página 164 - ... 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 until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof...
Página 823 - Invention, discovery, or design in a foreign country which, by treaty, convention, or law, affords similar privileges to citizens of the United States shall have the same force and effect as the same application would have if filed in this country on the date on which the application for patent for the same Invention...
Página 150 - ... which at the time of his death is situated in the United States.
Página 614 - fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. The term "taxable year...