Tamra K. Murtha Vs. Steven Cahalan, An Individual D/b/a Surgical Affiliates, P.c. Paul Keller, An Individual D/b/a Radiology, P.c. Breast Center West Robert Kollmorgen, An Individual D/b/a The Iowa Clinic West Lakes, L.l.c. And Gerald Baker, An Individual D/b/a The Iowa Clinic West

How courts have described this case

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

• “If the change affects the amount of taxable income for 2 or more taxable years without altering the taxpayer’s lifetime taxable income, then it is strictly a matter of timing and constitutes a change in method of accounting.”
• “If the change affects the amount of taxable income for 2 or more taxable years without altering the taxpayer’s lifetime taxable income, then it is strictly a matter of timing and constitutes a change in method of accounting.”
• “If the change affects the amount of taxable income for 2 or more taxable years without altering the taxpayer's lifetime taxable income, then it is strictly a matter of timing and constitutes a change in - 46 - method of accounting.”

Source: CourtListener parenthetical corpus (CC0).