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 have stipulated, in accordance with the court’s prior decisions in Crucible, Inc. v. United States, 219 Ct. Cl. 124, 591 F. 2d 643 (1979), and Inland Steel Co. v. United States, 217 Ct. Cl. 647 (1978),…