Dean R. Shore and Wilma v. Shore 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.

• Commissioner is given authority under sections 446(e) and 481(c) to prescribe the cessation-of-business acceleration provision as a condition to obtaining consent to a change in method of accounting and a spread of the resulting section 481(a) adjustment
• Commissioner is given authority under sections 446(e) and 481(c) - 34 - to prescribe the cessation-of-business acceleration provision as a condition to obtaining consent to a change in method of accounting and a spread of the resulting section 481(a) adjustment

Source: CourtListener parenthetical corpus (CC0).