Cases Decided in the Court of Claims of the United States, Volume 64U.S. Government Printing Office, 1928 |
From inside the book
Results 1-5 of 13
Page x
... CORPORATION 80 Expropriation of shipbuilding contract ; vessels under construction . BURKE & JAMES , INC.- 694 ... CHEVROLET MOTOR CO ... 211 Refund of capital - stock tax ; holding company and com- pany doing business . CHICAGO ...
... CORPORATION 80 Expropriation of shipbuilding contract ; vessels under construction . BURKE & JAMES , INC.- 694 ... CHEVROLET MOTOR CO ... 211 Refund of capital - stock tax ; holding company and com- pany doing business . CHICAGO ...
Page 211
... CHEVROLET MOTOR CO . v . THE UNITED STATES1 [ No. B - 413 . Decided November 7 , 1927 ] On the Proofs Capital - stock tax ; sec . 1000 ( a ) , revenue act of 1918 ; holding company and company doing business . - A manufacturing corporation ...
... CHEVROLET MOTOR CO . v . THE UNITED STATES1 [ No. B - 413 . Decided November 7 , 1927 ] On the Proofs Capital - stock tax ; sec . 1000 ( a ) , revenue act of 1918 ; holding company and company doing business . - A manufacturing corporation ...
Page 212
... Company in the position of controlling stockholder of the General Motors Corporation . V. Subsequent to the sale in May , 1918 , the entire organi- zation of the Chevrolet Motor Corporation was transferred ... CHEVROLET MOTOR Co. v . U. S..
... Company in the position of controlling stockholder of the General Motors Corporation . V. Subsequent to the sale in May , 1918 , the entire organi- zation of the Chevrolet Motor Corporation was transferred ... CHEVROLET MOTOR Co. v . U. S..
Page 213
... company borrowed $ 4,500,000 for use in purchasing 150,000 shares of General Motors common stock to prevent their being dumped on the market , with a consesquent lowering in the market price thereof and a ... CHEVROLET MOTOR Co. v . U. S..
... company borrowed $ 4,500,000 for use in purchasing 150,000 shares of General Motors common stock to prevent their being dumped on the market , with a consesquent lowering in the market price thereof and a ... CHEVROLET MOTOR Co. v . U. S..
Page 214
... Company . The Chevrolet Company acquired $ 2,800,000 of such stock . Later , this was sold to the Du Pont Company in accordance with a resolution of the Chevrolet Company of April 14 , 1921 , which reads as ... CHEVROLET MOTOR Co. v . U. S..
... Company . The Chevrolet Company acquired $ 2,800,000 of such stock . Later , this was sold to the Du Pont Company in accordance with a resolution of the Chevrolet Company of April 14 , 1921 , which reads as ... CHEVROLET MOTOR Co. v . U. S..
Other editions - View all
Common terms and phrases
additional aforesaid amount April assessed Attorney General Herman August August 22 authority award Board Emergency Fleet Bureau capital cargo cash cent Chevrolet Motor Company collector of internal Commissioner of Internal compensation construction contractor court made special December decided that plaintiff deduction defendant delivered the opinion delivery dividend duly earnings Emergency Fleet Corporation entitled to recover excess-profits taxes February February 20 filed findings of fact follows Ford Motor Company Fort Foster Fort Stark furnished Government Harlan & Hollingsworth hereby hulls interest Internal Revenue January January 12 Judge July June June 15 letter March materials ment Motors Corporation October officer owner paid patent payment petition plaintiff poration prior purchase received Reporter's Statement requisition revenue act Shipping Board Emergency special findings Standard Shipbuilding Corporation statute stockholders taxable thereof tiff tion tons tract transportation Trust undivided profits United States Shipping vessels York
Popular passages
Page 245 - Act of 1918, a tax equal to the sum of the following percentages of the value of the net estate (determined as provided in Section 403) is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this Act, whether a resident or nonresident of the United States : ******* "Sec.
Page 196 - The amount of all such items shall be included in the gross income for the taxable year in which received by the taxpayer, unless under methods of accounting permitted under subdivision (b) of Section 11, any such amounts are to be properly accounted for as of a different period.
Page 229 - A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence.
Page 15 - An Act making appropriations for the naval service for the fiscal year ending June thirtieth, nineteen hundred and seventeen, and for other purposes...
Page 228 - ... there shall be included in computing the net income of each beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year...
Page 690 - That for the purpose of the tax the value of the net estate shall be determined— (a) In the case of a resident, by deducting from the value of the gross estate...
Page 232 - Act of 1917) upon all articles commonly or commercially known as jewelry, whether real or imitation; pearls, precious and semi-precious stones, and imitations thereof; articles made of, or ornamented, mounted or fitted with, precious metals or imitations thereof...
Page 191 - ... tax alleged to have 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 9 - President and shall be entitled to sue the United States to recover such further sum as, added to said...
Page 203 - That as used in this title the term "invested capital" for any year means (except as provided in subdivisions (b) and (c) of this section): (1) Actual cash bona fide paid in for stock or shares; (2) Actual cash value of tangible property, other than cash, bona fide paid in for stock or shares, at the time of such payment, but in no case to exceed the par value of the original...