by the distributors on the contract were, in reality, rentals; and the receipt thereof without their inclusion as income in appellant's tax returns could be treated only as reserve for depreciation  which was, in fact, the manner in which they were treated on appellant's books. It was only afterward, when the taxpayer realized that it could not secure an allowance *25 of such an amount as depreciation that it decided to contend, in spite of its bookkeeping entries, that the item did not represent depreciation reserves, but sales at cost.
The method used by the taxpayer, in effect, permitted a greatly excessive charge for depreciation of approximately 60% per annum, instead of 10%, which was allowed by the commissioner. As between the taxpayer and the government, the contract,Israel - Labor Zionism

Labor zionism

The defeat of Herzl's Uganda Plan ensured that the fate of the Zionist project would ultimately be determined in Palestine. In Palestine the Zionist movement had to devise a practical settlement plan that would ensure its economic viability in the face of extremely harsh conditions. Neither Herzl's political Zionism nor Ahad HaAm's cultural Zionism articulated a practical plan for settlement in Palestine. Another major challenge facing the fledgling movement was how to appeal to the increasing number of young Jews who were joining the growing socialist and communist movements in Russia. To meet these challenges, Labor Zionism emerged as the dominant force in the Zionist movement.

The intellectual founders of Labor Zionism were Nachman Syrkin and Ber Borochov. They inspired the founding of Poalei Tziyyon