Cases Decided in the United States Court of Claims ... with Report of Decisions of the Supreme Court in Court of Claims Cases, Volum 131The Court, 1955 |
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Side 2
... percent . When the Commissioner made his assessments for that year the normal 3 - year statute of limitations had expired and the Commissioner was relying on the 5 - year statute of limitations where the taxpayer has understated his ...
... percent . When the Commissioner made his assessments for that year the normal 3 - year statute of limitations had expired and the Commissioner was relying on the 5 - year statute of limitations where the taxpayer has understated his ...
Side 8
... percent penalty is essentially the same . Unlike a fraud penalty , the burden is upon the taxpayer to prove the 5 - percent penalty to have been imposed in error . Gibbs & Hudson , Inc. v . Commissioner , 35 B. T. A. 205. Plaintiff's ...
... percent penalty is essentially the same . Unlike a fraud penalty , the burden is upon the taxpayer to prove the 5 - percent penalty to have been imposed in error . Gibbs & Hudson , Inc. v . Commissioner , 35 B. T. A. 205. Plaintiff's ...
Side 10
... percent . I think the plaintiff has not given us all the evidence that he could have given us about his assets and his income . It seems incredible that a person who was carrying on a success- ful business , who , in addition , had ...
... percent . I think the plaintiff has not given us all the evidence that he could have given us about his assets and his income . It seems incredible that a person who was carrying on a success- ful business , who , in addition , had ...
Side 14
... percent of the deficiencies under the provisions of Sec- tion 293 ( a ) of the Internal Revenue Code . 15. On June 28 , 1949 , there was transmitted to plaintiff a report of examination of Internal Revenue Agent Cameron D. Huddlestone ...
... percent of the deficiencies under the provisions of Sec- tion 293 ( a ) of the Internal Revenue Code . 15. On June 28 , 1949 , there was transmitted to plaintiff a report of examination of Internal Revenue Agent Cameron D. Huddlestone ...
Side 16
... percent penalty of $ 3,184.06 was also recommended . 17. In computing plaintiff's taxable net income for the fiscal year ended October 31 , 1945 , prior to deducting plain- tiff's personal exemption , credit for dependents , exempt in ...
... percent penalty of $ 3,184.06 was also recommended . 17. In computing plaintiff's taxable net income for the fiscal year ended October 31 , 1945 , prior to deducting plain- tiff's personal exemption , credit for dependents , exempt in ...
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Cases Decided in the Court of Claims of the United States, Volum 92 United States. Court of Claims Uten tilgangsbegrensning - 1941 |
Cases Decided in the United States Court of Claims ... with ..., Volum 222 United States. Court of Claims,Audrey Bernhardt Uten tilgangsbegrensning - 1979 |
Cases Decided in the Court of Claims of the United States, Volum 87 United States. Court of Claims Uten tilgangsbegrensning - 1939 |
Vanlige uttrykk og setninger
active duty Administration agreement amount appeal April Army August August 11 Board Brian Holland Casting Company cause of action Change Order charges Civil Service Commission Commissioner compensation Congress construction contracting officer contractor cost damages December decision defendant defendant's deficiency delivery determination disability entitled to recover equipment excess profits tax February filed Findings of Fact fiscal Fleet-Wing follows funds furnished gasoline Government held income tax Indian interest Internal Revenue Internal Revenue Code January January 11 Judge July June Keegan letter Lincoln Court liquidated damages March ment Missouria Navy November October October 31 operations Opinion paid parties payment percent period petition plaintiff plaintiff is entitled purchase pursuant request Reserve retired pay September siphon Stat statute stockholders summary judgment Sunoco taxable taxpayer termination thereof tiff tion treasury stock treaties Union United UNRRA vessel Veterans wage Warren E
Populære avsnitt
Side 3 - ... in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Side 127 - ... rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity...
Side 208 - The Court of Claims shall have jurisdiction to render judgment upon any claim against the United States founded either upon...
Side 795 - The power of an administrative officer or board to administer a federal statute and to prescribe rules and regulations to that end is not the power to make law — for no such power can be delegated by Congress — but the power to adopt regulations to carry into effect the will of Congress as expressed by the statute. A regulation which does not do this, but operates to create a rule out of harmony with the statute, is a mere nullity.
Side 349 - 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).
Side 162 - In the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken...
Side 226 - No such suit or proceeding shall be begun before the expiration of six months from the date of filing such claim unless the Commissioner renders a decision thereon within that time, nor after the expiration of five years from the date of the payment of such tax, penalty, or sum, unless such suit or proceeding is begun within two years after the disallowance of the part of such claim to which such suit or proceeding relates.
Side 350 - ... (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...
Side 178 - No credit or refund shall be allowed or made after the expiration of the period of limitation prescribed in subsection (a) for the filing of a claim for credit or refund, unless a claim for credit or refund is filed by the taxpayer within such period.
Side 815 - The case is here on a petition for a writ of certiorari which we granted because of the importance in the administration of the criminal laws of the questions presented.