Wilkinson-Beane, Inc. v. Commissioner of Internal Revenue

How courts have described this case

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

• finding materials that cost between 14.7% and 15.4% of gross receipts were a substantial income-producing factor
• income-producing factor where the cost of the coffin was included in price of funeral package and represented 15.4 percent and 14.7 percent of cash basis receipts
• Commissioner did not abuse his discretion when “over a five year period the difference in totals was less than two-tenths of one percent”
• cost of caskets held for long periods of time, some for more than one year, deducted during year in which taxpayer paid for them
• for 1963 and 1965 respectively, the cost of caskets constituted 15.4 percent and 14.7 percent of cash basis receipts
• for 1963 and 1965, the cost of caskets constituting 15.4 percent and 14.7 percent, respectively of the taxpayer's cash basis receipts was a substantial income-producing factor

Source: CourtListener parenthetical corpus (CC0).