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United States Vs. General Dynamics
Cites for this judgment
- US Supreme Court
- Apr 22, 1987
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United States v. GeneralSearch
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Dynamics - 481 U.S. 239 (1987) U.S. Supreme Court United States v. GeneralSearch
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Dynamics, 481 U.S. 239 (1987) United States v. GeneralSearch
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We granted certiorari, 476 U.S. 1181 (1986). We reverse. II As we noted in United States v. HughesSearch
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test that originated in United States v. AndersonSearch
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This is consistent with our prior holdings that a taxpayer may not deduct a liability that is contingent, see Lucas v. AmericanSearch
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Code Co., 280 U. S. 445 , 280 U. S. 452 (1930), or contested, see Security Flour Mills Co. v. CommissionerSearch
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if it is based on events that have not occurred by the Page 481 U. S. 244 close of the taxable year. Brown v. HelveringSearch
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American Automobile Assn. v. UnitedSearch
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in Hughes, 476 U.S. at 476 U. S. 601 , did not render an otherwise fixed liability contingent. Cf. Lucas v. NorthSearch
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at the close of the 1972 tax year. The taxpayer has the burden of proving its entitlement to a deduction. Helvering v. TaylorSearch
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be an appropriate conservative accounting measure, but does not warrant a tax deduction. See American Automobile Assn. v. UnitedSearch
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Lucas v. AmericanSearch
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respectfully dissent. This case calls for the Court to revisit the issue addressed only last Term in United States v. HughesSearch
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Brief any citation in this list with AI Studio
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business that uses an accrual method, and it does not prevent accrual. See, e.g., Wien Consolidated Airlines, Inc. v. CommissionerSearch
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absolute certainty that it will be discharged by payment is not.' Helvering v. RussianSearch
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medical expenses, because the workers' compensation law creates liability. See Wien Consolidated Airlines, Inc. v. CommissionerSearch
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test, United States v. AndersonSearch
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for the munitions tax had occurred. Id. at 269 U. S. 441 . Similarly, in Continental Tie & Lumber Co. v. UnitedSearch
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has expressly permitted taxpayers to use the accrual method of accounting, and from its inception in United States v. AndersonSearch
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U.S. Supreme Court United States v. GeneralSearch
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United States v. AndersonSearch
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Brown v. HelveringSearch
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American Automobile Assn. v. UnitedSearch
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Cf. Lucas v. NorthSearch
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Helvering v. TaylorSearch
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See American Automobile Assn. v. UnitedSearch
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Wien Consolidated Airlines, Inc. v. CommissionerSearch
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Helvering v. RussianSearch
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See Wien Consolidated Airlines, Inc. v. CommissionerSearch
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Continental Tie & Lumber Co. v. UnitedSearch
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United States v. HughesSearch
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