The Washington Post Company 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.

• holding that incentive program in which taxpayer was irrevocably committed to paying a certain sum was not a contingent liability even if the class of recipients and timing of payment was uncertain
• holding that incentive program in which taxpayer was irrevocably committed to paying a certain sum was not a contingent liability even if the class of recipients and timing of payment was uncertain
• holding that incentive program in which taxpayer was irrevocably committed to paying a certain sum was not a contingent liability even if the class of recipients and timing of payment was uncertain
• noting that certainty of liability is significant for tax purposes, as opposed to certainty of time over which payment is made or certainty as to identity of payees
• noting that certainty of liability is significant for tax purposes, as opposed to certainty of time over which payment is made or certainty as to identity of payees
• noting that certainty of liability is significant for tax purposes, as opposed to certainty of time over which payment is made or certainty as to identity of payees

Source: CourtListener parenthetical corpus (CC0).