Citation network
Thor Power Tool Vs. Commissioner
Cites for this judgment
- US Supreme Court
- Jan 16, 1979
Citation network · 7-day free trial
Brief every cited case in minutes
Open an 18-section AI Brief on any citation below, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial - no card required.
- 18-section brief - facts, issues, ratio, relief
- Ask this case - answers cite the judgment
- Semantic search - find precedents by meaning
- Research drawer - sections, cites, related cases
No card required · credentials emailed · Log in if you already have an account
- Distinguished
-
U.S. 522 (1979) U.S. Supreme Court Thor Power Tool v. CommissionerSearch
-
U.S. 522 (1979) Thor Power Tool v. CommissionerSearch
-
formula derived from Black Motor Co. v. CommissionerSearch
-
Lucas v. AmericanSearch
-
Code Co., 280 U. S. 445 , 280 U. S. 449 (1930). To the same effect are United States v. CattoSearch
-
American Automobile Assn. v. UnitedSearch
-
Brown v. HelveringSearch
-
Lucas v. StructuralSearch
-
Code Co., 280 U.S. at 280 U. S. 449 . More recently, it was held in American Automobile Assn. v. UnitedSearch
-
Frank Lyon Co. v. UnitedSearch
-
Brief any citation in this list with AI Studio
-
States, 435 U. S. 561 , 435 U. S. 577 (1978). See Commissioner v. IdahoSearch
-
common when a taxpayer seeks a current deduction for estimated future expenses or losses. E.g., Commissioner v. HansenSearch
-
have occurred that will make it fixed and certain, United States v. AndersonSearch
-
formula derived from the decision in Black Motor Co. v. CommissionerSearch
-
U. S. 741 , 394 U. S. 750 (1969), quoting Commissioner v. SouthSearch
-
E.g., D. Loveman & Son Export Corp. v. CommissionerSearch
-
Thor seeks to justify its write-down by citing Space Controls, Inc. v. CommissionerSearch
-
evidence of reduced inventory value at all. Petitioner's reliance at oral argument on United States Cartridge Co. v. UnitedSearch
-
Arnett, Taxable Income v. FinancialSearch
-
The details of the calculation are set out in Black Motor Co. v. CommissionerSearch
-
Malone & Hyde, Inc. v. UnitedSearch
-
Business Dev. Corp. of N.C. v. UnitedSearch
-
United States v. HaskelSearch
-
Patterson v. PizitzSearch
-
Ehlen v. UnitedSearch
-
James A. Messer Co. v. CommissionerSearch
-
Atlantic Discount Co. v. UnitedSearch
-
Consolidated-Hammer Dry Plate & Film Co. v. CommissionerSearch
-
E.g., Malone & Hyde, Inc. v. UnitedSearch
-
First Nat. Bank of Chicago v. CommissionerSearch
-
E.g., Atlantic Discount Co. v. UnitedSearch
-
E.g., Westchester Dev. Co. v. CommissionerSearch
-
E.g., Calavo, Inc. v. CommissionerSearch
-
blanket aging of accounts. Both the Treasury, Rev.Rul. 76-362, 1976-2 Cum.Bull. 45, 46, and the courts, United States v. HaskelSearch
-
U.S. Supreme Court Thor Power Tool v. CommissionerSearch
-
Black Motor Co. v. CommissionerSearch
-
See Commissioner v. IdahoSearch
-
E.g., Commissioner v. HansenSearch
-
United States v. AndersonSearch
-
Commissioner v. SouthSearch
-
Space Controls, Inc. v. CommissionerSearch
-
United States Cartridge Co. v. UnitedSearch
AI Brief on cited cases - 7-day free trial