Andrew A. Sandor and Jeanne Sandor v. Commissioner of Internal Revenue

How courts have described this case

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

• wherein we examined the material distortion of income issue with respect to prepaid interest only after finding that the transaction and the payments there involved had economic substance
• change required from cash method to accrual method
• change required from cash method to accrual method
• § 446 authority of Commissioner
• § 446 authority of Commissioner

Source: CourtListener parenthetical corpus (CC0).