Knight-Ridder Newspapers, Inc. v. United States

How courts have described this case

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

• “The essential characteristic of a ‘material item’ is that it determines the timing of income or deductions.”
• wherein newspapers, the cost of which constituted 17.6 percent of the taxpayer's total revenues, were considered a material income-producing factor

Source: CourtListener parenthetical corpus (CC0).