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.


Taxation, Deductions, United States v. Hughes Properties, United States v. General Dynamics Corp., Accrual-Basis

Publication Date


Document Type


Place of Original Publication

Georgia Law Review

Publication Information

22 Georgia Law Review 229 (1988)

Included in

Tax Law Commons


COinS Erik M. Jensen Faculty Bio