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United States Third Circuit


Giant Eagle Inc v. Commissioner IRS, 14-3961

In a tax case brought by a supermarket company, the Tax Court's judgment in favor of the IRS, disallowing deductions claimed by plaintiff based on rewards shoppers had earned but not yet redeemed, is reversed where the claimed deductions are permissible under the 'all events' test used with accural method taxpayers.

Appellate Information

  • Published 2016/05/06

Judges

  • ROTH

Court

  • United States Third Circuit

Counsel

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