Judge John M Rogers's Rulings on Internal Revenue Code Section 471

Corning Place Ohio, LLC v. CIR

Intangible Assets Not "Cost of Goods Sold" for Tax Deduction

Corning Place Ohio, LLC v. CIR, decided by Sixth Circuit on November 5, 2025, resulted in a defendant win outcome. The Sixth Circuit affirmed the Tax Court's decision, holding that Corning Place Ohio,...