AMIR H MOTAMED v. REGINA RAMOS

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that “passage of title” and “transfer of posses- sion” are among the most significant factors in determining when a sale occurs
• respondent \may not reject * * * a method of accounting * * * which is specifically authorized in the Code or regulations\
• change in contractual terms resulting in change in timing of recognition of sales
• “The all events test is based on the existence or nonexistence of legal rights or obligations at the close of a particular accounting period, not on the probability — or even absolute certainty — that such right or obligation will arise at some point in the future.”
• “The all events test is based on the existence or nonexistence of legal rights or obligations at the close of a particular accounting period, not on the probability — or even absolute certainty — that such right or obligation will arise at some point in the future.”

Source: CourtListener parenthetical corpus (CC0).