HSBC Bank USA, N.A. v. Seidner

How courts have described this case

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

• upholding respondent's right to recalculate an unused investment credit carryover from a barred year
• upholding respondent’s right to recalculate an unused investment credit carryover from a barred year
• cost of leeching pit designed to be functional for approximately 1 year held properly deductible
• the statute of limitations does not prevent the recomputation of the investment tax credit carryover from a barred year in order to determine the tax due for an open year
• the statute of limitations does not prevent the recomputation of the investment tax credit carryover from a barred year in order to determine the tax due for an open year
• the statute of limitations does not prevent the recomputation of the investment tax credit carryover from a barred year in order to determine the tax due for an open year

Source: CourtListener parenthetical corpus (CC0).