Circuit split · tax law
Whether additional amounts (interest) accruing on deferred compensation are deductible when they accrue as interest under I.R.C. § 163 or are deferred until paid as compensation under I.R.C. § 404(a)(5)
1 federal appellate case on this question, each acknowledging the disagreement in its own words.
- Albertson's, Inc. v. Commissioner38 F3D 1046
Ninth Circuit Court of Appeals · December 30, 1993
“We decline to follow the Eleventh Circuit’s holding.” — Declines to follow another circuit
Empirical analysis of this case →
The other side of the split
Decisions the acknowledging court(s) named as the opposing or joined side, quoted in the acknowledging opinion's own words.
- Declined to follow · 11th Cir.Piggly Wiggly Southern, Inc. v. Commissioner803 F.2d 1572
“Commissioner, 803 F.2d 1572 (11th Cir.1986), in which the Eleventh Circuit held that costs for a similar HVAC system qualified for an investment tax credit.” — Albertson's, Inc. v. Commissioner, acknowledging the split
- Joined by · Court of ClaimsPublix Supermarkets, Inc. v. United States26 Cl.Ct. 161
What the split turns on
- Doctrines & tests:
- sole justification test ·
- employee comfort exception
Cases are grouped by the legal question they announce a split on, classified from the court's own acknowledgment sentence. Verified acknowledgments only. Counter-side decisions are extracted from the acknowledging opinions' own text and linked only when the citation resolves in this corpus. See all circuit splits.