Commissioner v. Hansen

How courts have described this case

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

• “The Commissioner has broad powers in determining whether accounting methods used by a taxpayer clearly reflect income[.]”
• “The Commissioner has broad powers in determining whether accounting methods used by a taxpayer clearly reflect income[.]”
• accrued income taxable notwithstanding taxpayers’ voluntarily assumed obligation that may result in its forfeit
• reserve to cover contingent liability in event of nonperformance of guarantee
• reserve to cover contingent liability in event of nonperformance of guarantee
• reserve to cover contingent liability in event of nonperformance of guarantee

Source: CourtListener parenthetical corpus (CC0).