Cases Decided in the United States Court of Claims ... with Report of Decisions of the Supreme Court in Court of Claims Cases, Volume 149
The Court, 1962 - Law reports, digests, etc
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action additional agreed allowed amended amount appeal applicable assignment authorized bank basis Board bond capital charges claim Code Commission Commissioner committee Company computed considered contract contractor corporation cost Court December decision deduction defendant Department determined District effect employees entitled equipment evidence excavation expenses Federal filed Findings of Fact force further gain Gilmore given Government grade held income income tax increase interest Internal Revenue Internal Revenue Code issued Judge judgment July June lands letter loss March marks material ment method military Naval notice officer operation Opinion paid parties payment performance period person placed plaintiff position prior purchase question reason received record recover referred refund removed representative request respect result retired pay Secretary shares specifications Stat statute taxpayer tion United
Page 276 - ... 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...
Page 106 - In the case of an individual, losses sustained during the taxable year and not compensated for by insurance or otherwise — (1) if incurred in trade or business; or (2) if incurred in any transaction entered into for profit, though not connected with the trade or business...
Page 336 - ... or more of the income consists of amounts collected from members for the sole purpose of making such payments and meeting expenses; (17) Teachers...
Page 115 - June 22, 1954, and (2) within the 12-month period beginning on the date of the adoption of such plan, all of the assets of the corporation are distributed in complete liquidation, less assets retained to meet claims, then no gain or loss shall be recognized to such corporation from the sale or exchange by it of property within such 12-month period. (b) Property defined. — (1) In general. — For purposes of subsection (a), the term "property...
Page 357 - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Page 583 - That any person, not an enemy, or ally of enemy, claiming any interest, right, or title in any money or other property which may have been conveyed, transferred, assigned, delivered, or paid to the alien property custodian hereunder, and held by him or by the Treasurer of the United States...
Page 280 - ... unless before the expiration of such period a claim therefor is filed by the taxpayer.
Page 119 - Losses from sales or exchanges of capital assets shall be allowed only to the extent allowed in sections 1211 and 1212.
Page 2 - States, or a foreign port in the domestic trade, by forfeiture of all or any part of the clothes or effects he leaves on board and of all or any part of the wages or emoluments which he has then earned.
Page 196 - Government under this contract may be assigned to a bank, trust company, or other financing institution, including any Federal lending agency...