Specialty Assembling & Packing Co., Inc. v. The United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that “[t]ax gross-up damages have been allowed in cases where the tax liability belongs to parent entities where those entities are totally or severally liable for the tax”
• noting that “[t]ax gross-up damages have been allowed in cases where the tax liability belongs to parent entities where those entities are totally or severally liable for the tax”
• \It is enough if the evidence adduced is sufficient to enable a court or jury to make a fair and reasonable approximation.\
• \It is enough if the evidence adduced is sufficient to enable a court or jury to make a fair and reasonable approximation.\
• where government promised to deliver materials by specific date, failure to do so is breach despite unforseen difficulties which hindered performance
• not essential that damages be ascertainable with absolute certainty

Source: CourtListener parenthetical corpus (CC0).