Citation network
indopco, Inc. Vs. Commissioner
Cites for this judgment
- US Supreme Court
- Nov 12, 1991
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
-
U.S. 79 (1991) October Term, 1991 Syllabus Indopco, Inc. V. CommissionerSearch
-
see Commissioner v. LincolnSearch
-
provision for them in the Code and the taxpayer has met the burden of showing a right to the deduction. Commissioner v. LincolnSearch
-
National Starch and Chemical Corp. v. CommissionerSearch
-
National Starch & Chemical Corp. v. CommissionerSearch
-
usually is amortized and depreci- 3 Compare the Third Circuit's opinion, 918 F. 2d, at 430, with NCNB Corp. v. UnitedSearch
-
a)), and Briarcliff Candy Corp. v. CommissionerSearch
-
creates or enhances a separate and distinct additional asset). See also Central Texas Savings & Loan Assn. v. UnitedSearch
-
thereby resulting in a more accurate calculation of net income for tax purposes. See, e. g., Commissioner v. IdahoSearch
-
Brief any citation in this list with AI Studio
-
Ellis Banking Corp. v. CommissionerSearch
-
New Colonial Ice Co. v. HelveringSearch
-
serves as a general means of distinguishing capital expenditures from current expenses. See Commissioner v. IdahoSearch
-
U. S., at 352. See also Commissioner v. TellierSearch
-
quoting Welch v. HelveringSearch
-
of common or frequent occurrence in 5 See, e. g., Commissioner v. IdahoSearch
-
United States v. MississippiSearch
-
Commissioner v. LincolnSearch
-
United States v. HiltonSearch
-
Pont, 308 U. S., at 496, the cases sometimes appear difficult to harmonize. See Welch v. HelveringSearch
-
but not a necessary, condition to classification as a capital expenditure. See Gen eral Bancshares Corp. v. CommissionerSearch
-
in determining whether the appropriate tax treatment is immediate deduction or capitalization. See United States v. MississippiSearch
-
Central Texas Savings & Loan Assn. v. UnitedSearch
-
General Bancshares Corp. v. CommissionerSearch
-
F. 2d, at 715 (quoting Farmers Union Corp. v. CommissionerSearch
-
changes in corporate structure. 7 Although support for these decisions can be 7See, e. g., McCrory Corp. v. UnitedSearch
-
Bilar Tool & Die Corp. v. CommissionerSearch
-
E. I. du Pont de Nemours & Co. v. UnitedSearch
-
Mills Estate, Inc. v. CommissionerSearch
-
F. 2d, at 715. See also Mills Estate, Inc. v. CommissionerSearch
-
The judgment of the Court of Appeals is affirmed. It is so ordered. 8 See, e. g., Motion Picture Capital Corp. v. CommissionerSearch
-
Syllabus Indopco, Inc. V. CommissionerSearch
-
NCNB Corp. v. UnitedSearch
-
and Briarcliff Candy Corp. v. CommissionerSearch
-
Commissioner v. IdahoSearch
-
See Commissioner v. IdahoSearch
-
See Welch v. HelveringSearch
-
Bancshares Corp. v. CommissionerSearch
-
See United States v. MississippiSearch
-
Farmers Union Corp. v. CommissionerSearch
-
McCrory Corp. v. UnitedSearch
-
Nemours & Co. v. UnitedSearch
-
Motion Picture Capital Corp. v. CommissionerSearch
AI Brief on cited cases - 7-day free trial