Cases Decided in the Court of Claims of the United States, Volumes 191-201 |
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Page 433
... whiskey product identified under the Jack Daniel label . Thus the defendant argued that the tangi- ble asset , aging whiskey in barrels , should be valued without addition of the value of the right to affix thereto the intangi- ble ...
... whiskey product identified under the Jack Daniel label . Thus the defendant argued that the tangi- ble asset , aging whiskey in barrels , should be valued without addition of the value of the right to affix thereto the intangi- ble ...
Page 443
... whiskey its taste and aroma . This second process results from the extraction of materials from the charred layer of the barrels and is directly related to the time the bourbon whiskey is in the barrel . However , bourbon whiskey is ...
... whiskey its taste and aroma . This second process results from the extraction of materials from the charred layer of the barrels and is directly related to the time the bourbon whiskey is in the barrel . However , bourbon whiskey is ...
Page 446
... whiskey from plaintiff in the year of production . Thus , the cost of the bulk bourbon whiskey purchased is the initial charge for the whiskey plus the incremental storage charges from the time that the whiskey was entered into the ...
... whiskey from plaintiff in the year of production . Thus , the cost of the bulk bourbon whiskey purchased is the initial charge for the whiskey plus the incremental storage charges from the time that the whiskey was entered into the ...
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