Ralston Development Corporation 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 substantial difference between results under the cash and accrual methods was largely due to delayed income from construction contracts
• taxpayer who recovers only 19% of the amount at issue in a tax case has not substantially prevailed with respect to the amount in controversy
• cash and accrual methods did not achieve substantial identity of results where use of the accrual method increased gross income by $ 715,515 (157 percent), $ 467,284 (36 percent), and $ 739,581 (48 percent)

Source: CourtListener parenthetical corpus (CC0).