State of Iowa v. Wendell Karl Harrington

How courts have described this case

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

• ruling that the Commissioner’s revisions at trial to the section 482 reallocations in the Notice of Deficiency did not warrant shifting the burden of proof
• finding allocations unreasonable where the Commissioner implemented his cost-plus method by marking up operating profit margins instead of gross profit margins
• finding allocations unreasonable where the Commissioner implemented his cost-plus 10 This calculation is an average for 2005 and 2006. 47 [ ] method by marking up operating profit margins instead of gross profit margins
• excessive transfer price constitutes loan

Source: CourtListener parenthetical corpus (CC0).