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
JUDGES AND OFFICERS OF THE COURT | 1 |
ASSISTANT ATTORNEYS GENERAL CHARGED WITH THE DEFENSE OF THE GOVERNMENT | 2 |
TABLE OF CASES REPORTED | 3 |
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administrative agreement amount Apache Tribe April April 12 Board Bordo bourbon whiskey clause collateral estoppel Company conclusion construction contracting officer contractor corporation corporation's cost Court 201 Ct Creek decedent's decision deduction defendant deficiency denied discount dismissed distribution dividend duty earnings and profits employee entitled to recover equitable adjustment escrow estate tax Fact 201 Ct 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 Melin ment motion for summary Opinion of Commissioner overtime Owens-Parks paid panel parties patent percent performance period petition Pitt plaintiff premium prior prior art progress payments pursuant Rainier refund Regis Rule scheduled SKELTON specifications statute subcontractors summary judgment supra surety tank taxable taxpayer termination tion treaty tribe trust United whiskey