EFTA02711179Set 11
2014-01-179p6,750w
over many
tax years. Examples of these cases (divergent treatment as error cases) include Gimbel Brothers, Inc.
v. U.S., 535 F.2d 14 (Ct. Cl. 1976) and Standard ... Gimbel Brothers, the taxpayer elected to use the installment method in 1952. The Court concluded
that this election included both traditional installment sales and revolving credit sales. For many
years ... method, but reported its revolving credit sales on an accrual
method.
The taxpayer in Gimbel Brothers filed amended returns to change its reporting of the revolving credit
sales
https://www.justice.gov/epstein/files/DataSet%2011/EFTA02711179.pdf
EFTA01193903Set 9
2014-01-179p6,733w
over many
tax years. Examples of these cases (divergent treatment as error cases) include Gimbel Brothers, Inc.
v. U.S., 535 F.2d 14 (Ct. Cl. 1976) and Standard ... Gimbel Brothers, the taxpayer elected to use the installment method in 1952. The Court concluded
that this election included both traditional installment sales and revolving credit sales. For many
years ... method, but reported its revolving credit sales on an accrual
method.
The taxpayer in Gimbel Brothers filed amended returns to change its reporting of the revolving credit
sales
https://www.justice.gov/epstein/files/DataSet%209/EFTA01193903.pdf
EFTA01384983Set 10
2014-12-311p701w
business, including office space, employees, financial accounting services and information
technology resources. Mr. Gimbel and Ms. Sichel will be dedicating a substantial majority of their time
to the Company ... business. Mr. Gimbel's and Ms. Sichel's compensation, including salary, bonus, if
applicable, and benefits, which arc set forth in employment agreements. will be incurred by the
Company ... their time
and attention may be diverted from us. Additionally, each of Messrs. Boardman, Gimbel and Lewis are
members of our Board of Directors and Messrs. Gimbel and Lewis
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01384983.pdf