Cases Decided in the United States Court of Claims, Volumes 191-201 |
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Page 456
Syllabus the existing timber on January 1 , 1918. Plaintiff contends it is entitled to long - term capital gain treatment under Section 631 ( b ) or , alternatively , under Sections 1221 and 1231 of the 1954 Code .
Syllabus the existing timber on January 1 , 1918. Plaintiff contends it is entitled to long - term capital gain treatment under Section 631 ( b ) or , alternatively , under Sections 1221 and 1231 of the 1954 Code .
Page 479
Such cumulative allowances brought the total amount of such proceeds thus treated up to the full market value of existing timber as of the time of the commencement of the 60 - year term of the St. Regis agreement .
Such cumulative allowances brought the total amount of such proceeds thus treated up to the full market value of existing timber as of the time of the commencement of the 60 - year term of the St. Regis agreement .
Page 514
He did give consideration to making such a recommendation , but refrained from doing so because he felt that plaintiff's performance had not measured up to the existing criteria used in consideration of employees to be nominated for ...
He did give consideration to making such a recommendation , but refrained from doing so because he felt that plaintiff's performance had not measured up to the existing criteria used in consideration of employees to be nominated for ...
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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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action additional administrative agreed agreement allowed amount appeal application assets authority basis Board claim clause Code Commission Commissioner Company completion conclusion consideration considered construction continue contract contractor corporation cost Count court Creek decision deduction defendant defendant's denied determined discount distribution duty effect entitled escrow evidence existing expenses filed Findings of Fact fiscal Force funds further Government granted held income Indian individual interest involved issue Judge judgment land limitations March Melin ment motion Navy officer operations Opinion overtime paid panel parties patent payment percent performance period petition plaintiff position present prior production reason received record reference request reserves respect result retirement Rule scheduled shares sheet specifications statute suit supra term termination tion trial trust United whiskey