Legal Opinion
Chrysler Corp. v. Commissioner
Court of Appeals for the Sixth Circuit
Decided February 8, 2006No. 03-1214PublishedCited by 9 opinions
1Opinion of the Court
OPINION
ALAN E. NORRIS, Circuit Judge.
Chrysler Corporation appeals from three adverse Tax Court rulings that granted partial summary judgment to the Commissioner of Internal Revenue. The disputed tax computations stem from the early to mid-1980s and involve substantial sums of potential tax liability. These rulings present the following questions: 1) Under the accrual accounting method used by Chrysler, was the company permitted to deduct anticipated warranty expenses in the year that it sold warranted motor vehicles to its dealers even though warranty claims had not necessarily been made? 2)…
2Cases cited29 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- United States v. AndersonSupreme Court of the United States · 1926
- United States v. GilmoreSupreme Court of the United States · 1963
- Brown v. HelveringSupreme Court of the United States · 1934
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
24 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In Re PartickaUnited States Bankruptcy Court, E.D. Michigan · 2006
- In Re Plastech Engineered Products, Inc.United States Bankruptcy Court, E.D. Michigan · 2008
- In Re Plastech Engineered Products, Inc.United States Bankruptcy Court, E.D. Michigan · 2008
- Albemarle Corporation & Subsidiaries v. United StatesUnited States Court of Federal Claims · 2014
- In re Shefa, LLCUnited States Bankruptcy Court, E.D. Michigan · 2015
4 more not listed; retrieve them via the Exa API.