Cases Decided in the United States Court of Claims ... with Report of Decisions of the Supreme Court in Court of Claims Cases, 138. sējums

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242. lappuse - ... traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business; and 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...
748. lappuse - ... (B) as paid-in surplus or as a contribution to capital, then the basis shall be the same as it would be in the hands of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer under the law applicable to the year in which the transfer was made.
119. lappuse - A patent may not be obtained though the invention is not identically disclosed or described as set forth in section 102 of this title, if the differences between the subject matter sought to be patented and the prior art are such that the subject matter as a whole would have been obvious at the time the invention was made to a person having ordinary skill in the art to which said subject matter pertains.
283. lappuse - Act; or (2) was purchased by or transferred to him after the filing of the petition or within four months before such filing, with a view to such use and with knowledge or notice that such bankrupt was insolvent or had committed an act of bankruptcy.
283. lappuse - Claims which are not filed within six months after the first date set for the first meeting of creditors shall not be allowed...
119. lappuse - Whoever invents or discovers any new and useful process, machine, manufacture, or composition of matter, or any new and useful improvement thereof, may obtain a patent therefor, subiect to the conditions and requirements of this title.
219. lappuse - Unless a claim for credit or refund is filed by the taxpayer within three years from the time the return was filed by the taxpayer or within two years from the time the tax was paid, no credit or refund shall be allowed or made after the expiration of whichever of such periods expires the later.
264. lappuse - The objection by the defendant that the name of the owner of the patent is used as a plaintiff in this suit without authority...
267. lappuse - Stat. 704, 705, amended the act of 1910 to readThat whenever an invention described in and covered by a patent of the United States shall hereafter be used or manufactured by or for the United States...
365. lappuse - Now THEREFORE, By virtue of the authority vested in me as President of the United States, and Commander in Chief of the Army and Navy...

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