Tate & Lyle, Inc. And Subsidiaries v. Commissioner of Internal Revenue Service

How courts have described this case

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

• upholding six-year retroactive application of a tax regulation requiring the taxpayer to use a cash method of accounting
• “Congress anticipated other reasons for the mismatch of interest and expense income between related persons”
• “Congress anticipated other reasons for the mismatch of interest and expense income No. 04-4302 13 between related persons”

Source: CourtListener parenthetical corpus (CC0).