BRUNETTO CHEESE MANUFACTURING CORP. ET AL.

v.

GARDNER, SECRETARY OF HEALTH, EDUCATION AND WELFARE

Citator

Cited By

• ST. Louis Cnty. Water Co. v. The United States, 452 F.2d 1022 (Ct. Cl. 1971)
  …Portland General Electric Co. v. United States, 189 F.Supp. 290 (D.Or.1960), aff’d, 310 F. 2d 877 (9th Cir. 1962) ; Columbus & Greenville Railway Co. v. Commissioner, 42 T.C. 834 (1964), aff’d per curiam, 358 F. 2d 294 (5th Cir. 1966), cert. denied, 385 U.S. 827, 87 S.Ct. 61, 17 L.Ed.2d 64 (1966), and cases cited therein. . All references to the Code will be, unless otherwise indicated, to the 1954 Code. [*1027] Section 167 provides, in subsections (a) and (b), as follows: “(a) General rule. — There shall…
• Transamerica Corp. v. United States, 999 F.2d 1362 (9th Cir. 1993)
  …h can only be calculated on the basis of future events are contingent and cannot be included in a cost basis. See, e.g., Columbus & Greenville Ry. v. Commissioner, 42 T.C. 834, 846, 1964 WL 1354 (1964), aff'd, 368 F. 2d 294 (5th Cir.), cert. denied, 385 U.S. 827, 87 S.Ct. 61, 17 L.Ed.2d 64 (1966); Lemery v. Commissioner, 52 T.C. 367, 377-78, 1969 WL 1536 (1969), aff'd, 451 F. 2d 173 (9th Cir.1971). I see no reason why this principle should not control in the instant case. Under the terms of the relevant agr…

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