Cases Decided in the United States Court of Claims ... with Report of Decisions of the Supreme Court in Court of Claims Cases, Volumen121The Court, 1952 |
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Página 9
... referred to in the contract ; the contract was covered by Section 117 ( k ) ( 2 ) of the Internal Revenue Code ( 26 U. S. C. 117 ( k ) ( 2 ) ) and plaintiff is entitled to recover . Internal Revenue 410 Same ; outright sale of economic ...
... referred to in the contract ; the contract was covered by Section 117 ( k ) ( 2 ) of the Internal Revenue Code ( 26 U. S. C. 117 ( k ) ( 2 ) ) and plaintiff is entitled to recover . Internal Revenue 410 Same ; outright sale of economic ...
Página 16
... referred to was ordinary income taxable in full rather than gain recognized upon the sale of capital assets and pursuant to such determination and other adjustments as- sessed additional income tax for the year 1936 against the ...
... referred to was ordinary income taxable in full rather than gain recognized upon the sale of capital assets and pursuant to such determination and other adjustments as- sessed additional income tax for the year 1936 against the ...
Página 17
... referred to therein by the following reference : " 6. Amount to be re- funded - see statement attached , ” was as follows : a . $ 24,369.24 ( tax in the amount of $ 20,908.95 plus in- terest paid thereon in the amount of $ 3,460.29 ) ...
... referred to therein by the following reference : " 6. Amount to be re- funded - see statement attached , ” was as follows : a . $ 24,369.24 ( tax in the amount of $ 20,908.95 plus in- terest paid thereon in the amount of $ 3,460.29 ) ...
Página 18
... referred to the " Crescent Contract " as being dated July 1 , 1933 ( instead of October 1 , 1928 , as alleged in the petition hereof ) , and there was inadvertently attached to that claim , as Exhibit B thereto , a copy of agreement be ...
... referred to the " Crescent Contract " as being dated July 1 , 1933 ( instead of October 1 , 1928 , as alleged in the petition hereof ) , and there was inadvertently attached to that claim , as Exhibit B thereto , a copy of agreement be ...
Página 21
... referred to in finding 16. However , in the cer- tificate of overassessment in which the Commissioner certi- fied that overassessment , he took the position that the total gain of $ 5,324.32 from the Greenwood and Crescent con- tracts ...
... referred to in finding 16. However , in the cer- tificate of overassessment in which the Commissioner certi- fied that overassessment , he took the position that the total gain of $ 5,324.32 from the Greenwood and Crescent con- tracts ...
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Términos y frases comunes
active duty additional Administration agreement amended amount appeal April Armour and Company Army Article attorneys August August 14 bridge Change Order Commission Company compensation completion concrete Conotton construction contract price contracting officer contractor corporation cost Court cubic yards December decision defendant defendant's delay Department employees entitled to recover equipment estimated excavation excess profits tax Federal filed Findings of Fact follows furnished gauges grade Hiram Sibley Internal Revenue issued January Judge judgment July June labor letter liquidated damages manufacture March materials ment National Guard Naval Navy October October 14 Opinion overtime paid paragraph payment percent performed period plaintiff plaintiff's petition prior pursuant regulations request res adjudicata retired pay Retiring Board Section September specifications Stat station statute subcontractor summary judgment termination tiff timber tin oxide tion tract trousers Tuscarawas River unit price wage War Assets Administration War Shipping Administration
Pasajes populares
Página 533 - Generally such relationship exists when the person for whom services are performed has the right to control and direct the individual who performs the services, not only as to the result to be accomplished by the work but also as to the details and means by which that result is accomplished. That is, an employee is subject to the will and control of the employer not only as to what shall be done but how it shall be done.
Página 465 - The general principle announced in numerous cases is that a right, question or fact distinctly put in issue and directly determined by a court of competent jurisdiction, as a ground of recovery, cannot be disputed in a subsequent suit between the same partes or their privies; and even if the second suit is for a different cause of action, the right, question or fact once so determined must, as between the same parties or their privies, be taken as conclusively established, so long as the judgment...
Página 270 - Contractor by reason of the termination of work pursuant to this clause, shall be deemed to limit, restrict, or otherwise determine or affect the amount or amounts which may be agreed upon to be paid to the Contractor pursuant to this paragraph (d).
Página 270 - ... (ii) the cost of settling and paying claims arising out of the termination of work under subcontracts or orders as provided in paragraph (b) (5) above, exclusive of the amounts paid or payable on account of supplies or materials delivered or services furnished by the subcontractor prior...
Página 522 - Thornton, and/or the partnership for taxes, interest, and penalty under the Federal Insurance Contributions Act and the Federal Unemployment Tax Act...
Página 24 - Commissioner. (2) In the case of the disposal of timber (held for more than six months prior to such disposal) by the owner thereof under any form or type of contract by virtue of which the owner retains an economic interest In such timber...
Página 70 - ... of shares or certificates of stock in any association, company, or corporation, whether made upon or shown by the books of the association, company, or corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer or sale...
Página 888 - ... thereof that may be granted by the Government, with or without notice to the surety, and during the life of any guaranty required under the contract, and shall also well and truly perform and fulfill all the undertakings, covenants, terms, conditions, and agreements...
Página 269 - Place no further orders or subcontracts for materials, services, or facilities, except as may be necessary for completion of such portion of the work under the contract as is not terminated...
Página 344 - Fact 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.