Abstract
This article examines the Supreme Court's two decisions in the late 1980s dealing with the timing of deductions, United States v. Hughes Properties (1986) and United States v. General Dynamics Corp. (1987), and finds those decisions wanting. Indeed, it is hard to understand why the Court exercised its discretionary jurisdiction twice in such a short period when the cases involved technicalities that seemed to overwhelm the generalist justices and when subsequent disputes with similar factual situations would be affected by statutory changes.
Keywords
Taxation, Deductions, United States v. Hughes Properties, United States v. General Dynamics Corp., Accrual-Basis
Publication Date
2006
Document Type
Article
Place of Original Publication
Georgia Law Review
Publication Information
22 Georgia Law Review 229 (1988)
Repository Citation
Jensen, Erik M., "The Supreme Court and the Timing of Deductions for Accrual-Basis Taxpayers" (2006). Faculty Publications. 421.
https://scholarlycommons.law.case.edu/faculty_publications/421
