all events test
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 366 U.S. 380 - United States v. Consolidated Edison Co. of NY · 1961Most cited · 356 citing opinions
the 'touchstone' for determining the year in which an item of deduction accrues is the 'all events' test established by this Court in United States v. Anderson, and since reaffirmed by this Court on numerous occasions, so that it is now a fundamental principle of tax accounting
How often courts cite the case defining “all events test”
Court decisions citing the opinion that defined “all events test” — 356 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.