United States Court of Claims September 21, 1979, No. 92-77 (General Steel Industries, Inc.)

Taxes; income tax; deductions; expenses, trade or business; time when deductions may be taken; "all events’’ test. — On September 21, 1979 the court entered the following order:

This case comes before the court on a stipulation for settlement, filed July 12, 1979, signed on behalf of the plaintiff and the defendant by their respective attorneys of record, in which it is stated that the parties