Comar Oil Co. v. Helvering

How courts have described this case

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

• taxpayer with elaborate self-insurance scheme, including prepaid casualty loss accounts in its internal accounting, does not have loss compensated for by insurance or otherwise when it pays for casualty loss out of its prepaid account
• taxpayer with elaborate self-insurance scheme, including prepaid casualty loss accounts in its internal accounting, does not have loss compensated for by insurance or otherwise when it pays for casualty loss out of its prepaid account
• deductibility of anticipated inventory losses
• deductibility of anticipated inventory losses

Source: CourtListener parenthetical corpus (CC0).