St. James Sugar Cooperative, Inc., Cross v. United States of America, Cross

How courts have described this case

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

• “[N]o method of accounting may be used that in the opinion of the Commissioner of Internal Revenue does not clearly reflect income. The Commissioner has been given broad discretion in determining what methods satisfy this standard.”
• discussing 26 U.S.C. § 471

Source: CourtListener parenthetical corpus (CC0).