Tax Law

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Robinson Knife Mfg. Co. v. Comm'r, 600 F.3d 121 (2d Cir. 2010)
Posted on 3 Aug 2010 by LexisNexis Tax Center

Robinson Knife Mfg. Co. v. Comm'r, 600 F.3d 121 (2d Cir. 2010) held that, where a producer's royalty payments (1) are calculated as a percentage of sales revenue from inventory and (2) are incurred only upon the sale of that inventory, they are... Read More