AOC International, Inc. v. United States

How courts have described this case

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

• finding Commerce’s requirement that bad debt expenses be incurred and written off during POI not in accordance with the law
• finding ITA’s requirement that bad debt expenses be both incurred and written-off during the review period in order to qualify as directly-related is not in accordance with law
• find ing that each cost component of directly-related expense need not independently meet “direct relationship” test
• internal quotation marks omitted; citing Smith-Corona Group, SCM Corp. v. United States, 713 F. 2d 1568, 1572 (Fed. Cir. 1983)
• granting request for remand to calculate on a produet-line basis

Source: CourtListener parenthetical corpus (CC0).