Union Mutual Life Insurance Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-Cross

How courts have described this case

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

• “expenditures made with the contemplation that they will result in the creation of a capital asset cannot be deducted” even though those expenditures were found to be regularly occurring and did not actually result in the acquisition of an asset
• \expenditures made with the CONTEMPLATION that they will result in the creation of a capital asset cannot be deducted\ even though those expenditures were found to be regularly occurring and did not actually result in the acquisition of an asset.
• \expenditures made with the contemplation that they will result in the creation of a capital asset cannot be deducted\ even though those expenditures were found to be regularly occurring and did not actually result in the acquisition of an asset.

Source: CourtListener parenthetical corpus (CC0).