United States Court of Claims Digest, 1855 to Date: Covering Court of Claims Reports and Appealed Cases Decided in Supreme Court of the United States, Volume 5
West Publishing Company, 1950 - Government liability
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NATURE AND EXTENT OF TAXING POWER IN GENERALContd
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1nt.Rev.Acts 1nternal Revenue 40 Stat affirmed Agricultural Adjustment Act allowed amended amount applied barred basis Board of Tax certiorari denied 81 certiorari granted claim for refund collector Commis Commissioner of 1nternal Commissioner's contract contractor corporation Court of Claims Ct.CI deduction deficiency denied 81 Ct.Cl Descriptive-Word Index determination dredging entitled to recover erroneously estate tax excess profits tax expiration filed fund ground held income and profits income tax interest internal revenue judgment jurisdiction Key Number ln L.Ed lease ment Number ln Pocket officer overassessment parties payment period plaintiff prior profits tax provisions recovery refund claim refund of taxes rehearing denied res judicata Reve Revenue Act 1926 S.Ct sioner statute of limitations statutory suit Supp Tax Appeals tax liability tax return taxable taxes paid taxpayer tenant thereof tion tiorari denied Topic and Key Treasury United waiver