Court Cases
S M. Smith v. Commissioner, Jr T.C.Memo 2000-43
Barragan v. Commissioner, TC Memo 1993-92 aff'd in unpublished opinion 1995 US. App. Lexis (9th Cir, 1995)
Stafford v. Commissioner, TC Memo 1992-459
Wilkinson-Beane v. Commissioner, 420 F.2d 352 (1st Cir, 1970) - imaging
Surtronics, Inc. v. Commissioner, TC Memo, 1985-277-imaging
Frierdich v. Commissioner, T.C. Memo, 1989-103 affg. 925 F.2d. 180 (7th Cir. 1991)
Columbo v. Commissioner, T.C. Memo 1975-162 - imaging
M.F. Lambaiso v. Commissioner, TC Memo 1999-343- Percentage markup method
Revenue Rulings
Depreciation, Revenue Ruling 98-25
Environmental Cleanup, Revenue Ruling 94-38
Environmental Cleanup, Revenue Ruling 2000-7
Note: This page contains one or more references to the Internal Revenue Code (IRC), Treasury Regulations, court cases, or other official tax guidance. References to these legal authorities are included for the convenience of those who would like to read the technical reference material. To access the applicable IRC sections, Treasury Regulations, or other official tax guidance, visit the Tax Code, Regulations, and Official Guidance page. To access any Tax Court case opinions issued after September 24, 1995, visit the Opinions Search page of the United States Tax Court.
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