Cases Decided in the Court of Claims of the United States, Volumen82U.S. Government Printing Office, 1987 |
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additional tax agreement allowed amended amount application April assessment Board of Tax Bolling Field bomb booster charge Cerro de Pasco certificate of overassessment certiorari Cherokee Nation claim for refund Commissioner of Internal Congress contracting officer corporation Court of Claims December December 31 deduction defendant defendant's exhibit deficiency determined detonator disbursed disclosed entitled to recover explosive February February 27 follows fund Government income and profits Indian Affairs interest Internal Revenue July June June 12 jurisdiction lands manufactured March March 15 material ment Moss Bluff O. S. Lattimore Old Settler Opinion overpayment paid patent in suit payment plaintiff filed plaintiff tribe portion prior prior art profits tax rear Reporter's Statement River schedule Seminole September Shoshone Shoshone Reservation Stat statute statute of limitations Tax Appeals tax liability taxable taxpayer thereon tion treaty United States patent Western Cherokees Wilson & Co
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Página 305 - ... collected by distraint or by a proceeding in court, but only if begun (1) within six years after the assessment of the tax, or (2) prior to the expiration of any period for collection agreed upon in writing by the Commissioner and the taxpayer before the expiration of such six-year period. The period so, agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
Página 139 - Seminoles approved by the Commissioner of Indian Affairs and the Secretary of the Interior...
Página 277 - The return statement shall be filed on the first day of June and the first day of December with the district director for the internal revenue district in which is located the taxpayer's principal place of business.
Página 305 - 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 425 - When an applicant whose patent is withheld as herein provided and who faithfully obeys the order of the Commissioner of Patents above referred to shall tender his invention to the Government of the United States for its use, he shall, if and when he ultimately...
Página 31 - States agrees that for every thirty children between said ages who can be induced or compelled to attend school, a house shall be provided and a teacher competent to teach the elementary branches of an English education shall be furnished, who will reside among said Indians, and faithfully discharge his or her duties as a teacher.
Página 428 - The provision in section 5 of the act of June 25, 1910. as amended by the act of February...
Página 366 - In witness whereof, I have hereunto set my hand and affixed my official seal, at my office in the County of , the day and year in this certificate first above written.
Página 67 - ... set apart for the absolute and undisturbed use and occupation of the Indians herein named, and for such other friendly tribes or individual Indians as from time to time they may be willing, with the consent of the United States, to admit amongst them...
Página 555 - Cherokees may have against the United States, which claims have not heretofore been determined and adjudicated on their merits by the Court of Claims or the Supreme Court of the United States...