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· 6/6/1966

United States v. Catto

Citations

  • 384 U.S. 102
  • 86 S. Ct. 1311
  • 16 L. Ed. 2d 398
  • 1966 U.S. LEXIS 2961

How courts have described this case

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

  • “It is not the province of the court to weigh and determine the relative merits of systems of accounting.”
  • cash method of accounting for livestock expenses more convenient but less accurate than accrual method because of failure to match income and expense; taxpayers denied permission to switch to cash method with respect to breeding stock
  • cash method of accounting for livestock expenses more convenient but less accurate than accrual method because of failure to match income and expense; taxpayers denied permission to switch to cash method with respect to breeding stock

Source: CourtListener parenthetical corpus (CC0).

Judges: Stewart

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.