Armstrong World Industries, Inc., and Affiliated Companies 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.

• conducting “plenary review” of the tax court’s approach to determine when components of a larger system had been placed in service
• applying the clear- error standard to the tax court’s determination of when leased properties had been placed in service
• Two components are \integrated” \when each component is essential to the operation of the project as a whole and cannot be used separately to any effect.”

Source: CourtListener parenthetical corpus (CC0).