Cases Decided in the Court of Claims of the United States, Volumes 191-201 |
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Page 32
... deductions based on 3 % of the premium attributable to its guaranteed renewable health and accident contracts . The Internal Revenue Service determined that plaintiff was entitled to a deduction with respect to its guaranteed renewable ...
... deductions based on 3 % of the premium attributable to its guaranteed renewable health and accident contracts . The Internal Revenue Service determined that plaintiff was entitled to a deduction with respect to its guaranteed renewable ...
Page 36
... deduction . In spite of the compelling language of section 801 ( e ) , the Government maintains that since the guaranteed renewable policies were not issued " for periods of 5 years or more , " as the Govern- ment interprets the phrase ...
... deduction . In spite of the compelling language of section 801 ( e ) , the Government maintains that since the guaranteed renewable policies were not issued " for periods of 5 years or more , " as the Govern- ment interprets the phrase ...
Page 41
... deduction : Policyholder dividends in part reflect the fact that mutual insurance is usually written on a higher initial premium basis than nonparticipating insurance , and thus the premiums returned as policyholder dividends , in part ...
... deduction : Policyholder dividends in part reflect the fact that mutual insurance is usually written on a higher initial premium basis than nonparticipating insurance , and thus the premiums returned as policyholder dividends , in part ...
Contents
TABLE OF STATUTES CITED AND RULES OF THE COURT CITED | 4 |
PICTURE OF SEVEN JUDGES COMPOSING COURT OF CLAIMS | 5 |
GENERAL ORDER NO 1 AMENDING RULES | 6 |
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administrative agreement amount Apache Tribe April April 12 Board Bordo bourbon whiskey breach BuShips clause Code collateral estoppel Company conclusion contractor corporation corporation's cost Court 201 Ct Creek decedent's decision deduction defendant defendant's denied discount distribution dividend duty earnings and profits employee entitled to recover equitable adjustment escrow estate tax Fact 201 Ct Federal filed Findings of Fact fiscal funds Ghitescu glacé fruit Government guaranteed renewable Harlington Wood income tax Indian Claims Commission interest Internal Revenue Internal Revenue Service issue January 31 land large-screen display system Melin ment motion for summary Navy Opinion of Commissioner overtime Owens-Parks paid panel parties patent percent performance period petition Pitt plaintiff prior prior art pursuant Rainier refund Regis scheduled specifications statute summary judgment supra surety Tac/Nav tank taxable taxpayer termination tion treaty trial commissioner tribe trust United whiskey