Brian P. Liddle Brenda H. Liddle v. Commissioner of the Internal Revenue Service

How courts have described this case

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

• ACRS is mandatory and must be used for recovery property placed in service after 1980 and before 1987
• “[Under ACRS,] the entire cost or other basis of eligible property is recovered[,] eliminating the salvage value limitation of prior depreciation law.”

Source: CourtListener parenthetical corpus (CC0).