Stokely-Van Camp, 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 the Court of Claims had adopted the Danielson rale, which provided that “a taxpayer may not disregard the terms of a contract allocating the payment thereunder and adopt a different allocation having more favorable tax consequences”

Source: CourtListener parenthetical corpus (CC0).