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Tax Laws and Regulations - Gas Retailers

Court Cases

  • S M. Smith v. Commissioner, Jr T.C.Memo 2000-43
  • Barragan v. Commissioner, TC Memo 1993-92 aff'd in unpublished opinion 1995 US. App. Lexis (9th Cir, 1995)
  • Stafford v. Commissioner, TC Memo 1992-637
  • Wilkinson-Beane v. Commissioner, 420 F.2d 352 (1st Cir, 1970) - imaging
  • Surtronics, Inc. v. Commissioner, TC Memo, 1985-277-imaging
  • Frierdich v. Commissioner, T.C. Memo, 1989-103 affg. 925 F.2d. 180 (7th Cir. 1991)
  • Columbo v. Commissioner, T.C. Memo 1975-162 - imaging
  • M.F. Lambaiso v. Commissioner, TC Memo 1999-343- Percentage markup method

Revenue Rulings

  • Depreciation, Revenue Ruling 98-25
  • Environmental Cleanup, Revenue Ruling  94-38
  • Environmental Cleanup, Revenue Ruling 2000-7

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Page Last Reviewed or Updated: 17-Dec-2014