Cases Decided in the Court of Claims of the United States, Volumes 191-201 |
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Results 1-3 of 80
Page 425
... production cost , the issue should be resolved in favor of taxpayer , since the legislative purpose in enacting Section 471 of the Code was to provide reasonable flexibility to taxpayers in accounting for expenditures . Internal Revenue ...
... production cost , the issue should be resolved in favor of taxpayer , since the legislative purpose in enacting Section 471 of the Code was to provide reasonable flexibility to taxpayers in accounting for expenditures . Internal Revenue ...
Page 428
... production or manufacturing process of bourbon whiskey , but represented only storage costs of a finished , salable product . On audit of plaintiff's Federal income tax returns for fis- cal years 1962 through 1964 the Commissioner of ...
... production or manufacturing process of bourbon whiskey , but represented only storage costs of a finished , salable product . On audit of plaintiff's Federal income tax returns for fis- cal years 1962 through 1964 the Commissioner of ...
Page 471
... production by plaintiff would be steadily increased , as plaintiff had sufficient timber available for three times the present rate of naval stores production . He further advised that production of pine lumber and other wood products ...
... production by plaintiff would be steadily increased , as plaintiff had sufficient timber available for three times the present rate of naval stores production . He further advised that production of pine lumber and other wood products ...
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